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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
605,631 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 May 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 2,023 1,737 85.9%
Assurance Risk Fundamentals 1,918 1,726 90.0%
Business Insight and Performance 3,529 2,881 81.6%
Business Law 3,669 3,318 90.4%
Sustainability and Ethics 3,343 3,338 99.9%
Tax Fundamentals 3,171 2,893 91.2%
Grand Total 19,289 16,962 87.9%

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 1,807 1,610 89.1%
Assurance Risk Fundamentals 1,754 1,606 91.6%
Business Insight and Performance 2,977 2,463 82.7%
Business Law 3,372 3,060 90.7%
Sustainability and Ethics 3,340 3,336 99.88%
Tax Fundamentals 2,961 2,733 92.3%
Grand Total 17,224 15,517 90.1%

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 216 127 58.8%
Assurance Risk Fundamentals 164 120 73.2%
Business Insight and Performance 552 418 75.7%
Business Law 297 258 86.9%
Sustainability and Ethics 3 2 66.7%
Tax Fundamentals 210 160 76.2%
Grand Total 2,065 1,445 70.0%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 31 May 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 251 190 75.7%
Accounting Fundamentals 1,794 1,543 86.0%
Assurance Risk Fundamentals 1,811 1,651 91.2%
Business Insight and Performance 3,364 2,764 82.2%
Business Law 3,606 3,275 90.8%
Sustainability and Ethics 3,260 3,256 99.88%
Tax Fundamentals 3,130 2,857 91.3%
Grand Total 18,069 16.173 89.5%

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 117 82 70.1%
Principles of Taxation 142 113 79.6%
Accounting Fundamentals 1,595 1,424 89.3%
Assurance Risk Fundamentals 1,665 1,541 92.6%
Business Insight and Performance 2,829 2,352 83.1%
Business Law 3,312 3,020 91.2%
Sustainability and Ethics 3,259 3,255 99.88%
Tax Fundamentals 2,921 2,698 92.4%
Grand Total 16,293 14,865 91.2%

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 199 119 59.8%
Assurance Risk Fundamentals 146 110 75.3%
Business Insight and Performance 535 412 77.0%
Business Law 294 255 86.7%
Sustainability and Ethics 1 1 100.0%
Tax Fundamentals 209 159 76.1%
Grand Total 1,776 1,308 73.6%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 31 May 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 55 32 58.2%
Accounting Fundamentals 229 194 84.7%
Assurance Risk Fundamentals 107 75 70.0%
Business Insight and Performance 165 117 70.9%
Business Law 63 43 68.3%
Sustainability and Ethics 83 82 98.8%
Tax Fundamentals 41 36 87.8%
Grand Total 1,220 789 64.7%

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 34 22 64.7%
Accounting Fundamentals 212 186 87.7%
Assurance Risk Fundamentals 89 65 73.0%
Business Insight and Performance 148 111 75.0%
Business Law 60 40 66.7%
Sustainability and Ethics 81 81 100.0%
Tax Fundamentals 40 35 87.5%
Grand Total 931 652 70.0%

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 17 8 47.1%
Assurance Risk Fundamentals 18 10 55.6%
Business Insight and Performance 17 6 35.3%
Business Law 3 3 100.0%
Sustainability and Ethics 2 1 50.0%
Tax Fundamentals 1 1 100.0%
Grand Total 289 137 47.4%