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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
607,304 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 July 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 2,276 1,924 84.5%
Assurance Risk Fundamentals 2,353 2,084 88.6%
Business Insight and Performance 4,564 3,657 80.1%
Business Law 4,604 4,158 90.3%
Sustainability and Ethics 3,847 3,833 99.6%
Tax Fundamentals 3,977 3,594 90.4%
Grand Total 23,257 20,319 87.4%

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 2,018 1,774 87.9%
Assurance Risk Fundamentals 2,146 1,936 90.2%
Business Insight and Performance 3,824 3114 81.4%
Business Law 4,232 3,840 90.7%
Sustainability and Ethics 3,840 3,827 99.66%
Tax Fundamentals 3,676 3364 91.5%
Grand Total 20,749 18,564 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 258 150 58.1%
Assurance Risk Fundamentals 207 148 71.5%
Business Insight and Performance 740 543 73.4%
Business Law 372 318 85.5%
Sustainability and Ethics 7 6 85.7%
Tax Fundamentals 301 230 76.4%
Grand Total 2,508 1,755 70.0%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 31 July 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 234 141 60.3%
Principles of Taxation 252 190 75.4%
Accounting Fundamentals 1,905 1,616 84.8%
Assurance Risk Fundamentals 1,999 1,820 91.0%
Business Insight and Performance 4,271 3,456 80.9%
Business Law 4,385 3,976 90.7%
Sustainability and Ethics 3,626 3,621 99.86%
Tax Fundamentals 3,804 3,442 90.5%
Grand Total 21,095 18,758 88.9%

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 117 82 70.1%
Principles of Taxation 143 113 79.0%
Accounting Fundamentals 1,672 1,481 88.6%
Assurance Risk Fundamentals 1,827 1,693 92.7%
Business Insight and Performance 3,571 2,930 82.0%
Business Law 4,023 3,666 91.1%
Sustainability and Ethics 3,622 3,617 99.86%
Tax Fundamentals 3,509 3,218 91.7%
Grand Total 18,937 17,180 90.7%

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 233 135 57.9%
Assurance Risk Fundamentals 172 127 73.8%
Business Insight and Performance 700 526 75.1%
Business Law 362 310 85.6%
Sustainability and Ethics 4 4 100.0%
Tax Fundamentals 295 224 75.9%
Grand Total 2,158 1,578 73.1%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 31 July 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 157 73 46.5%
Principles of Taxation 54 32 59.3%
Accounting Fundamentals 371 308 83.0%
Assurance Risk Fundamentals 354 264 74.6%
Business Insight and Performance 293 201 68.6%
Business Law 219 182 83.1%
Sustainability and Ethics 221 212 95.9%
Tax Fundamentals 173 152 87.9%
Grand Total 2,162 1,561 72.2%

First attempt (rest of world)

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 92 38 41.3%
Principles of Taxation 33 22 66.7%
Accounting Fundamentals 346 293 84.7%
Assurance Risk Fundamentals 319 243 76.2%
Business Insight and Performance 253 184 72.7%
Business Law 209 174 83.3%
Sustainability and Ethics 218 210 96.3%
Tax Fundamentals 167 146 87.4%
Grand Total 1,812 1,384 76.4%

Re-sits (rest of world)

Module SAT PASS PR%
Accounting 50 23 46.0%
Assurance 46 20 43.5%
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 25 15 60.0%
Assurance Risk Fundamentals 35 21 60.0%
Business Insight and Performance 40 17 42.5%
Business Law 10 8 80.0%
Sustainability and Ethics 3 2 66.7%
Tax Fundamentals 6 6 100.0%
Grand Total 350 177 50.6%