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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
610,369 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 30 September 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 2,570 2,162 84.1%
Assurance Risk Fundamentals 2,686 2,346 87.3%
Business Insight and Performance 5,082 4,001 78.7%
Business Law 5,400 4,845 89.7%
Sustainability and Ethics 4,529 4,509 99.6%
Tax Fundamentals 4,419 3,976 90.0%
Grand Total 26,322 22,908 87.0%

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 2,274 1,989 87.5%
Assurance Risk Fundamentals 2,431 2,170 89.3%
Business Insight and Performance 4,169 3,356 80.5%
Business Law 4,944 4,463 90.3%
Sustainability and Ethics 4,521 4,502 99.58%
Tax Fundamentals 4,050 3,687 91.0%
Grand Total 23,402 20,876 89.2%

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 296 173 58.4%
Assurance Risk Fundamentals 255 176 69.0%
Business Insight and Performance 913 645 70.6%
Business Law 456 382 83.8%
Sustainability and Ethics 8 7 87.5%
Tax Fundamentals 369 289 78.3%
Grand Total 2,920

2,032

 69.6%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 30 September 2026 are:

All attempts (Europe)

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 233 140 60.1%
Principles of Taxation 252 190 75.4%
Accounting Fundamentals 2,103 1,775 84.4%
Assurance Risk Fundamentals 2,166 1,960 90.5%
Business Insight and Performance 4,717 3,755 79.6%
Business Law 5,130 4,623 90.1%
Sustainability and Ethics 4,188 4,180 99.81%
Tax Fundamentals 4,193 3,776 90.1%
Grand Total 23,601 20,895 88.5%

First attempt (Europe)

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 143 113 79.0%
Accounting Fundamentals 1,846 1,627 88.1%
Assurance Risk Fundamentals 1,972 1,817 92.1%
Business Insight and Performance 3,875 3,142 81.1%
Business Law 4,690 4,252 90.7%
Sustainability and Ethics 4,184 4,176 99.81%
Tax Fundamentals 3,835 3,497 91.2%
Grand Total 21,114 19,085 90.4%

Re-sits (Europe)

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 117 59 50.4%
Principles of Taxation 109 77 70.6%
Accounting Fundamentals 257 148 57.6%
Assurance Risk Fundamentals 194 143 73.7%
Business Insight and Performance 842 613 72.8%
Business Law 440 371 84.3%
Sustainability and Ethics 4 4 100.0%
Tax Fundamentals 358 279 77.9%
Grand Total 2,487 1,810 72.8%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 30 September 2026 are:

All attempts (rest of world)

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 158 74 46.8%
Principles of Taxation 54 32 59.3%
Accounting Fundamentals 467 387 82.9%
Assurance Risk Fundamentals 520 386 74.2%
Business Insight and Performance 365 246 67.4%
Business Law 270 222 82.2%
Sustainability and Ethics 341 329 96.5%
Tax Fundamentals 226 200 88.5%
Grand Total 2,721 2,013 74.0%

First attempt (rest of world)

Module SAT PASS PR%
Accounting 45 71 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 33 22 66.7%
Accounting Fundamentals 428 362 84.6%
Assurance Risk Fundamentals 459 353 76.9%
Business Insight and Performance 294 214 72.8%
Business Law 254 211 83.1%
Sustainability and Ethics 337 326 96.7%
Tax Fundamentals 215 190 88.4%
Grand Total 2,288 1,791 78.3%

Re-sits (rest of world)

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 65 35 53.8%
Principles of Taxation 21 10 47.6%
Accounting Fundamentals 39 25 64.1%
Assurance Risk Fundamentals 61 33 54.1%
Business Insight and Performance 71 32 45.1%
Business Law 16 11 68.8%
Sustainability and Ethics 4 3 75.0%
Tax Fundamentals 11 10 90.9%
Grand Total 433 222 51.3%