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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
617,246 certificate level exams have been sat by candidates since September 2007, with the majority of results delivered to the candidates and their firms the following day.

All results

The cumulative pass rates for all papers sat between 1 January 2026 and 31 October 2026 are:

All attempts

Module SAT PASS PR%
Accounting 161 83 51.6%
Assurance 122 63 51.6%
Business, Technology and Finance 307 199 64.8%
Law 349 288 82.5%
Management Information 391 214 54.7%
Principles of Taxation 306 222 72.5%
Accounting Fundamentals 5,324 4,624 86.9%
Assurance Risk Fundamentals 5,116 4,555 89.0%
Business Insight and Performance 5,537 4,344 78.5%
Business Law 5,816 5,194 89.3%
Sustainability and Ethics 5,189 5,167 99.6%
Tax Fundamentals 4,580 4,109 89.7%
Grand Total 33,198 29,062 87.5%

First attempt

Module SAT PASS PR%
Accounting 73 32 43.8%
Assurance 60 32 53.3%
Business, Technology and Finance 229 159 69.4%
Law 266 231 86.8%
Management Information 209 120 57.4%
Principles of Taxation 176 135 76.7%
Accounting Fundamentals 4,885 4,353 89.1%
Assurance Risk Fundamentals 4,750 4,296 90.4%
Business Insight and Performance 4,581 3,677 80.3%
Business Law 5,301 4,770 90.0%
Sustainability and Ethics 5,179 5,158 99.59%
Tax Fundamentals 4,189 3,804 90.8%
Grand Total 29,898 26,767 89.5%

Re-sits

Module SAT PASS PR%
Accounting 88 51 58.0%
Assurance 62 31 50.0%
Business, Technology and Finance 78 40 51.3%
Law 83 57 68.7%
Management Information 182 94 51.6%
Principles of Taxation 130 87 66.9%
Accounting Fundamentals 439 271 61.7%
Assurance Risk Fundamentals 366 259 70.8%
Business Insight and Performance 956 667 69.8%
Business Law 515 424 82.3%
Sustainability and Ethics 10 9 90.0%
Tax Fundamentals 391 305 78.0%
Grand Total 3,300 2,295 69.5%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 31 October 2026 are:

All attempts

Module SAT PASS PR%
Accounting 66 43 65.2%
Assurance 41 32 78.0%
Business, Technology and Finance 198 161 81.3%
Law 314 260 82.8%
Management Information 232 140 60.3%
Principles of Taxation 251 189 75.3%
Accounting Fundamentals 4,839 4,222 87.2%
Assurance Risk Fundamentals 4,571 4,152 90.8%
Business Insight and Performance 5,148 4,082 79.3%
Business Law 5,509 4,945 89.8%
Sustainability and Ethics 4,749 4,741 99.83%
Tax Fundamentals 4,329 3,885 89.7%
Grand Total 30,247 26,852 88.8%

First attempt

Module SAT PASS PR%
Accounting 28 15 53.6%
Assurance 25 21 84.0%
Business, Technology and Finance 158 133 84.2%
Law 242 211 87.2%
Management Information 116 81 69.8%
Principles of Taxation 142 112 78.9%
Accounting Fundamentals 4,441 3,977 89.6%
Assurance Risk Fundamentals 4,274 3,931 92.0%
Business Insight and Performance 4,267 3,447 80.8%
Business Law 5,017 4,536 90.4%
Sustainability and Ethics 4,743 4,735 99.83%
Tax Fundamentals 3,950 3,590 90.9%
Grand Total 27,403 24,789 90.5%

Re-sits

Module SAT PASS PR%
Accounting 38 28 73.7%
Assurance 16 11 68.8%
Business, Technology and Finance 40 28 70.0%
Law 72 49 68.1%
Management Information 116 59 50.9%
Principles of Taxation 109 77 70.6%
Accounting Fundamentals 398 245 61.6%
Assurance Risk Fundamentals 297 221 74.4%
Business Insight and Performance 881 635 72.1%
Business Law 492 409 83.1%
Sustainability and Ethics 6 6 100.0%
Tax Fundamentals 379 295 77.8%
Grand Total 2,844 2,063 72.5%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 31 October 2026 are:

All attempts

Module SAT PASS PR%
Accounting 95 40 42.1%
Assurance 81 31 38.3%
Business, Technology and Finance 109 38 34.9%
Law 35 28 80.0%
Management Information 159 74 46.5%
Principles of Taxation 55 33 60.0%
Accounting Fundamentals 485 402 82.9%
Assurance Risk Fundamentals 545 403 73.9%
Business Insight and Performance 389 262 67.4%
Business Law 307 249 81.1%
Sustainability and Ethics 440 426 96.8%
Tax Fundamentals 251 224 89.2%
Grand Total 2,951 2,210 74.9%

First attempt

Module SAT PASS PR%
Accounting 45 17 37.8%
Assurance 35 11 31.4%
Business, Technology and Finance 71 26 36.6%
Law 24 20 83.3%
Management Information 93 39 41.9%
Principles of Taxation 34 23 67.6%
Accounting Fundamentals 444 376 84.7%
Assurance Risk Fundamentals 476 365 76.7%
Business Insight and Performance 314 230 73.2%
Business Law 284 234 82.4%
Sustainability and Ethics 436 423 97.0%
Tax Fundamentals 239 214 89.5%
Grand Total 2,495 1,978 79.3%

Re-sits

Module SAT PASS PR%
Accounting 50 23 46.0%
Assurance 46 20 40.0%
Business, Technology and Finance 38 12 31.6%
Law 11 8 72.7%
Management Information 66 35 53.0%
Principles of Taxation 21 10 47.6%
Accounting Fundamentals 41 26 63.4%
Assurance Risk Fundamentals 69 38 55.1%
Business Insight and Performance 75 32 42.7%
Business Law 23 15 65.2%
Sustainability and Ethics 4 3 75.0%
Tax Fundamentals 12 10 83.3%
Grand Total 456 232 50.9%