Dip IFRS Pass Rates: Official ACCA Figures
The ACCA Diploma in IFRS pass rate was 42% in Jun 2026. Over the last ten sessions it ranged from 35% to 46% and averaged 42%, so a little under half of candidates pass each sitting.
Last reviewed by Sai Manikanta Pedamallu, ACCA, CMA ·
Global Fin X does not track pass rates across all its students, so the figures below are ACCA’s own. One result we can state: every Global Fin X Dip IFRS student who has sat the exam has passed.
What is the Dip IFRS pass rate by session?
ACCA runs the exam in June and December. The rate has stayed in a narrow band since 2021; the lowest recent session was Dec 2023 at 35%.
| Session | Pass rate | Change from previous session |
|---|---|---|
| Jun 2026 | 42% | −4 points |
| Dec 2025 | 46% | +2 points |
| Jun 2025 | 44% | +3 points |
| Dec 2024 | 41% | −3 points |
| Jun 2024 | 44% | +9 points |
| Dec 2023 | 35% | −8 points |
| Jun 2023 | 43% | +2 points |
| Dec 2022 | 41% | −4 points |
| Jun 2022 | 45% | +6 points |
| Dec 2021 | 39% | — |
Every Global Fin X Dip IFRS student who has sat the exam has passed (our own records; not an ACCA figure).
Why do fewer than half of Dip IFRS candidates pass?
Most candidates are working accountants preparing around a full-time job, and the paper is a single 3-hour 15-minute exam of four 25-mark questions that tests both IFRS knowledge and consolidation technique.
- The consolidation question is hard to finish on time unless you have practised group accounts under exam conditions.
- Discussion questions reward applying a standard to the scenario, not repeating the standard.
- Many candidates study only in the last few weeks; steady practice over two to three months is what moves the result.
How should you use the pass rate when planning?
Treat it as a reason to plan, not a reason to wait. Choose a session that leaves you enough weeks of question practice alongside work.
- Pick your session from the exam dates and count back the weeks you can study.
- Practise the consolidation question until you can finish it within its time allowance.
- Sit full mock exams under exam conditions before the real one.
Frequently asked questions
What is the Dip IFRS pass rate?
ACCA reports 42% for Jun 2026, and an average of 42% over the last ten sessions.
Is the Dip IFRS exam hard?
It is demanding but passable: between 35% and 46% of candidates passed in each of the last ten sessions. The usual difficulties are group accounts and time pressure.
What is Global Fin X’s Dip IFRS pass rate?
Every Global Fin X Dip IFRS student who has sat the exam has passed. This comes from our own records, not from ACCA.
Can I download this data?
Yes. The figures on this page are available as a CSV file at /dip-ifrs/pass-rates/data.csv.
Prepare for your Dip IFRS session
Pre-recorded lectures you can watch on the go, with direct tutor support on WhatsApp and Telegram.
Sources
- ACCA — DipIFR pass rates — as of 17 October 2026
Last reviewed by Sai Manikanta Pedamallu, ACCA, CMA · . Dates, fees and pay data are set or published by third parties and change — always confirm on the source.