Dec2012 ACCA 全球通过率

Paper F1, Accountant in Business, 65%
Paper F2, Management Accounting, 59%
Paper F3, Financial Accounting, 55%
Paper F4, Corporate and Business Law, 41%
Paper F5, Performance Management, 37%
Paper F6, Taxation, 47%
Paper F7, Financial Reporting, 53%
Paper F8, Audit and Assurance, 34%
Paper F9, Financial Management, 43%
Paper P1, Governance, Risk and Ethics, 50%
Paper P2, Corporate Reporting, 49%
Paper P3, Business Analysis, 48%
Paper P4, Advanced Financial Management, 33%
Paper P5, Advanced Performance Management, 33%
Paper P6, Advanced Taxation, 44%
Paper P7, Advanced Audit and Assurance, 32%