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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
603,337 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 April 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 1,679 1,456 86.7%
Assurance Risk Fundamentals 1,701 1,542 90.7%
Business Insight and Performance 3,127 2,562 81.9%
Business Law 3,134 2,866 91.4%
Sustainability and Ethics 3,000 2,998 99.9%
Tax Fundamentals 2,718 2,498 91.9%
Grand Total 16,995 14,991 88.2%

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 1,510 1,364 90.3%
Assurance Risk Fundamentals 1,566 1,444 92.2%
Business Insight and Performance 2,628 2,183 83.1%
Business Law 2,902 2,664 91.8%
Sustainability and Ethics 2,997 2,996 99.97%
Tax Fundamentals 2,555 2,373 92.9%
Grand Total 15,171 13,733 90.5%

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 169 92 54.4%
Assurance Risk Fundamentals 135 98 72.6%
Business Insight and Performance 499 379 76.0%
Business Law 232 202 87.1%
Sustainability and Ethics 3 2 66.7%
Tax Fundamentals 163 125 76.7%
Grand Total 1,824 1,258 69.0%

Europe

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

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 1,539 1,345 87.4%
Assurance Risk Fundamentals 1,633 1,494 91.5%
Business Insight and Performance 3,019 2,482 82.2%
Business Law 3,106 2,842 91.5%
Sustainability and Ethics 2,941 2,940 99.97%
Tax Fundamentals 2,699 2,481 91.9%
Grand Total 16,042 14,411 89.8%

First attempt (Europe)

Module SAT PASS PR%
Accounting 28 15 53.6%
Assurance 25 21 78.0%
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 1,386 1,260 90.9%
Assurance Risk Fundamentals 1,510 1,403 92.9%
Business Insight and Performance 2,537 2,109 83.1%
Business Law 2,874 2,640 91.9%
Sustainability and Ethics 2,940 2,939 99.97%
Tax Fundamentals 2,536 2,356 92.9%
Grand Total 14,496 13,282 91.6%

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 153 85 55.6%
Assurance Risk Fundamentals 123 91 74.0%
Business Insight and Performance 482 373 77.4%
Business Law 232 202 87.1%
Sustainability and Ethics 1 1 100.0%
Tax Fundamentals 163 125 76.7%
Grand Total 1,546 1,129 73.0%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 30 April 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 140 111 79.3%
Assurance Risk Fundamentals 68 48 70.6%
Business Insight and Performance 108 80 74.1%
Business Law 28 24 85.7%
Sustainability and Ethics 59 58 98.3%
Tax Fundamentals 19 17 89.5%
Grand Total 953 580 60.9%

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 124 104 83.9%
Assurance Risk Fundamentals 56 41 73.2%
Business Insight and Performance 91 74 81.3%
Business Law 28 24 85.7%
Sustainability and Ethics 57 57 100.0%
Tax Fundamentals 19 17 89.5%
Grand Total 675 451 66.8%

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 16 7 43.8%
Assurance Risk Fundamentals 12 7 58.3%
Business Insight and Performance 17 6 35.3%
Business Law 1 1 1.0%
Sustainability and Ethics 2 1 50.0%
Tax Fundamentals 1 1 1.0%
Grand Total 278 129 46.4%