ACCA publica dupa fiecare sesiune de examene ratele de promovare , la fiecare materie. Anul acesta , conform datelor asociatiei, au promovat examenele finale un numar record de candidati (7.160 persoane, reprezentand o crestere cu 13.4% fata de ultima sesiune).
Ratele de trecere s-au imbunatatit la categoria Fundamental – crestere cu 2% in medie fata de sesiunea decembrie 2011. Examenul F8 Audit and Assurance a avut un pass rate de 56% , mult mai mare ca in sesiunile anterioare, la fel si F4 Corporate and Business law si F7 Financial Reporting.
Ratele de promovare pe examene au fost :
Paper F1, Accountant in Business, 64%
Paper F2, Management Accounting, 52%
Paper F3, Financial Accounting, 57%
Paper F4, Corporate and Business Law, 54%
Paper F5, Performance Management, 42%
Paper F6, Taxation, 45%
Paper F7, Financial Reporting, 48%
Paper F8, Audit and Assurance, 56%
Paper F9, Financial Management, 37%
Paper P1, Governance, Risk and Ethics, 53%
Paper P2, Corporate Reporting, 49%
Paper P3, Business Analysis, 49%
Paper P4, Advanced Financial Management, 36%
Paper P5, Advanced Performance Management, 35%
Paper P6, Advanced Taxation, 42%
Paper P7, Advanced Audit and Assurance, 32%
