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19 January 2018

Business Strategy remains the ‘easiest’ paper to pass for Professional Level ICAEW PQs. The December pass rates, just out, show that 89% of sitters passed the exam at their first attempt.

And, the hardest paper for first-timers? Well, that would be the Financial Accounting & reporting (UK GAAP), with a pass rate of 67.5%.

The stats continue to show that students sitting two papers have the best chance of passing all the papers they sit. Some 70.1% of December sitters who opted to sit two papers passed both. This compares to the 66.9% of ACA trainees who passed the one paper they sat. One PQ sat four papers and managed to fail all of them!

In all 5,880 students sat the December 2017 session and some 9,737 paper were ‘attempted’. That’s 1.65 per PQ.

PwC students picked up the first five places in the international order of merit, and top student this time around for them was Mihir Patel.

December 2017 – all students
BS 89%; BP Banking 72.3%; BP Insurance 77.5%; BP Taxation 79.8%; FM 77.3%; FAR (UK GAAP) 67.5%; FAR (IFRS) 74.8%; A&A 73.2%; Tax 84.9%

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