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CIPFA’s mixed bag of exam results

06 March 2018

Company Financial Reporting was the ‘stand-out’ CIPFA paper in December 2017. The pass rate has always been a bit up and down in recent times, but for this sitting it was a lot more down – at 46.4%. By comparison June sitters managed an 82.3% pass rate.

Candidates also seemed to struggle with the Audit and Assurance paper this time around. The pass rate slumped to 65.2%. In June the paper had a 94.3% pass rate, and it was 82% and 91% in the two sittings before that.

Meanwhile the Corporate Governance and Law paper moved up to impressive 92% and 89% passed the Management Accounting paper this time around.

Another good news story from December is the jump in the PSFR paper. In June the pass rate went to 40.5%. CIPFA was quick to put extra resources in place and this has meant the pass rate has shot up to 64.8%.

The Strategic final level papers also had excellent pass rates in December. The case study rates even moved into the 80 percents, at 82.2%.

Financial Accounting 64.3%; Management Accounting 89.2%; Company Financial Reporting 46.4%; Audit &Assurance 65.2%; Public Service Financial Reporting 64.8%;
Taxation 85.4%; Corporate Governance and Law 92.3%; Business & Change Management 85.7%; Strategic & Policy Development 84.4%; Financial Management 60%; Strategic Public Finance 72.4%; Strategic Case Study 82.2%

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