120,633 entered for the December sitting, which saw 137,609 exams completed.

Alan Hatfield, executive director - content, quality and innovation, said: 'We begin 2026 with a strong set of results from the largest volume of exams taken since December 2021.

ACCA again delivered a guided learning support journey in the lead up to the December session for students, highlighting key on-demand resources as well as providing supplementary live sessions. There was strong growth in engagement with the new CBE Practice Platform, with students benefiting from an improved user experience. We also offered continued guidance for Approved Learning Providers in incorporating ACCA resources into their own offerings, with a focus on supporting tutors delivering mock exams via the Practice Platform.

In December we were also delighted to welcome the first applications for our new BSc (Hons) Professional Accountancy collaboration with the University of London. This offers our students a great opportunity to gain a degree as they study for their accountancy qualification.

We are truly redefining accountancy and the changes we're making will equip the next generation for this inspiring new future that will bring wider and more varied opportunities.'

In addition, we would like to congratulate 4,852 students who have now completed all their exams and will move to affiliate status. We look forward to welcoming them to membership when they will join over 257,000 talented and committed ACCA members around the world undertaking successful careers and making a positive impact.

This is an exciting time for ACCA as we focus on delivering our redesigned qualification. The ACCA Qualification has always been the gold standard, globally recognised and highly valued by employers. It will remain as rigorous, relevant, and future-focused as ever, with an even sharper focus on employability.

ACCA has prepared a smooth transition for all students currently on, or about to start, their ACCA journey. Existing achievements will be recognised and there will be no disadvantage in terms of progression and the cost to complete the qualification.'

Exam results

The ACCA Qualification rigorously tests the skills, abilities and competencies that a modern accountant needs, with a firm grounding in ethics and professionalism. It prepares students for a rewarding career as a qualified and ethical finance professional.

Results below also include those delivered via ACCA's on-demand offering for Foundation Diplomas, Applied Knowledge and Law exams. These accounted for a further 43,674 exams.

For any student-related enquiry, please email ACCA Connect.

Visit https://www.accaglobal.com for more information.

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About ACCA

We are ACCA (the Association of Chartered Certified Accountants), the only truly global professional accountancy body. Since we were founded in 1904, we've been breaking down barriers to the accountancy profession. Today we proudly support a diverse community of over 257,900 members and 530,100 future members in 180 countries.

We're redefining accountancy. Our cutting-edge qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to lead and drive sustainable value in organisations and economies worldwide.

Guided by our purpose and values, we're leading the accountancy profession for a changed world. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we're strengthening and building a profession that focuses on people, planet and prosperity to create value for all. Find out more at: www.accaglobal.com