The ACCA Diploma in International Financial Reporting (DipIFRS) is one of the world's most respected qualifications for finance professionals seeking expertise in IFRS. Every year, thousands of candidates from across the globe attempt the examination, yet only a fraction successfully clear it.
"How difficult is the ACCA DipIFRS examination?"
The official global pass rates published by ACCA provide an excellent answer. This article analyses nearly two decades of historical pass-rate data, identifies important trends, and explains what these numbers really mean for aspiring DipIFRS candidates.
Official ACCA DipIFRS Global Pass Rates
| Exam Session | Pass Rate |
|---|---|
| Jun 2026 | 42% |
| Dec 2025 | 46% |
| Jun 2025 | 44% |
| Dec 2024 | 41% |
| Jun 2024 | 44% |
| Dec 2023 | 35% |
| Jun 2023 | 43% |
| Dec 2022 | 41% |
| Jun 2022 | 45% |
| Dec 2021 | 39% |
| Jun 2021 | 35% |
| Dec 2020 | 45% |
| Sep 2020 | 49% |
| Dec 2019 | 37% |
| Jun 2019 | 55% |
| Dec 2018 | 60% |
| Jun 2018 | 41% |
| Dec 2017 | 59% |
| Jun 2017 | 47% |
| Dec 2016 | 52% |
| Jun 2016 | 48% |
| Dec 2015 | 44% |
| Jun 2015 | 38% |
| Dec 2014 | 51% |
| Jun 2014 | 42% |
| Dec 2013 | 45% |
| Jun 2013 | 46% |
| Dec 2012 | 34% |
| Jun 2012 | 35% |
| Dec 2011 | 43% |
| Jun 2011 | 38% |
| Dec 2010 | 39% |
| Jun 2010 | 55% |
| Dec 2009 | 45% |
| Jun 2009 | 50% |
| Dec 2008 | 55% |
| Jun 2008 | 48% |
| Dec 2007 | 67% |
Key Observations
- Since 2011, pass rates have generally fluctuated between 35% and 46%.
- The highest pass rate recorded was 67% in December 2007.
- The lowest pass rate recorded was 34% in December 2012.
- Recent examination sessions indicate that fewer than half of all candidates pass in a typical sitting.
- Success in the DipIFRS examination depends far more on structured preparation and consistent practice than on luck.
What Do These Pass Rates Really Mean?
Many candidates assume that a low pass rate means the examination is impossible to clear. In reality, the DipIFRS examination rewards candidates who possess a strong conceptual understanding of IFRS Standards, regularly practise examination-style questions, understand ACCA's examiner expectations, and revise strategically.
Success Is About Preparation, Not Luck
Every examination session, thousands of finance professionals successfully earn the ACCA Diploma in IFRS. Their success is rarely the result of last-minute study. Instead, it is built on disciplined preparation, continuous practice, and expert guidance.
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Final Thoughts
The ACCA DipIFRS is undoubtedly a demanding qualification, but it is entirely achievable with the right strategy, disciplined study, and consistent practice. The historical pass-rate data reinforces one important message: quality preparation significantly improves your chances of success.
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Source: Official ACCA DipIFRS Global Pass Rates published by ACCA.