PROFESSIONAL EXAM PASS RATES

FOUNDATION LEVEL EXAM PASS RATES

DIPIFR EXAM PASS RATES

SECTION A – EXAMINATION RESULTS

This section displays the mark attained for each paper attempted at the last session of examinations.

ADMINISTRATIVE REVIEW

IFRS Pass Rate  : ACCA has a range of procedures in place which reviews the academic judgements made by examiners and these ensure that the final results are robust. The quality controls applied at each stage of the marking process also ensure the integrity of ACCA’s results data. If following publication of the results you do not feel that your result reflects your perceived performance, you may request an Administrative Review under the following circumstances:

• you believe ACCA’s procedures have not been properly applied in arriving at your mark
• you have received an absent mark but you were present at the examination
• you were not present at an examination but have received a mark.

The administrative reviews allow ACCA to ensure transparency and fairness, and are available for all qualifications that are assessed by paper based exam. However, this is not a re-marking service.

If you would like to request an Administrative Review for March 2017 exam session, please go to myACCA, select ‘Request an Administrative Review’ and make the required payment. The deadline to request an Administrative Review is 26 April 2017.

ACCA will carry out an Administrative Review of all processes followed to determine your final mark. You will receive written confirmation of the outcome of your review via email no later than the week commencing 8 May 2017 for the March 2017 session.

SECTION B – EXAMINATION STATUS

This section shows your examination status following the most recent examination session and includes all exemptions awarded and CBE passes achieved before the date stated.

Students holding provisional converted passes in P1 and P4 must pass either P1 or any outstanding Options paper other than P4 in addition to twelve other papers in order to complete the exam requirement of the syllabus.

SECTION C – ETHICS AND PROFESSIONALISM MODULES STATUS

PROFESSIONAL ETHICS MODULE

IFRS Pass Rate  : The Professional Ethics module is a mandatory element of the ACCA Qualification. To take the module, you must have completed the first three exams of the ACCA Qualification (F1 – Accountant in Business, F2 – Management Accounting and F3 – Financial Accounting), although it is recommended that you complete all nine Fundamentals level exams (F1 – F9) before taking it. The module – which is interactive – can be accessed through myACCA.

Your status for the Professional Ethics module will show as completed on the Examination Status Results form if you have completed the module by the date shown in the examination status section of the form.

FOUNDATIONS IN PROFESSIONALISM MODULE

The Foundations in Professionalism module is mandatory for all students studying any of the Foundation-level qualifications. The module – which is interactive – can be accessed through myACCA.

Your status for the Foundations in Professionalism module will show as complete on the Examination Status Results form if you have completed the module by the date shown in the examination status section of the form.

SECTION D – PRACTICAL EXPERIENCE REQUIREMENT (PER) STATUS

IFRS Result Analysis : This section shows the performance objectives you have achieved and recorded with ACCA as at the date of this status report.

If you are using My Experience, any additional performance objectives you have achieved since the date of this report will be reflected online. You can access My Experience through myACCA.

This section also shows the time (in months) that you have accumulated and recorded in a relevant accounting or finance role.

SECTION E – OXFORD BROOKES STATUS

This section shows your current status on the Oxford Brookes University degree.

SECTION F – YOUR PROGRESS TO MEMBERSHIP

This section shows your progress towards ACCA membership. To be eligible for membership you must complete all 14 examinations, 9 Essential and 4 Options performance objectives, have a minimum of 36 months experience in a relevant accounting or finance role and complete the Professional Ethics module.

IFRS Pass Rate – 2017 Exam

IFRS Pass Rate  : After completing  you can easily get a job in one of the following industries or you can start your own advisory and consultancy company:

• Audit Firms
• Professional Advisory Companies
• Banking Companies
• Insurance Companies
• Any other company adopting IFR standards

IFRS Pass Rate – 2017 Exam

IFRS Pass Rate   :  In the present era of globalization and liberalization the world has become an economic village. Accounting plays a very important role in the economic growth of a country as it is the financial language in which transactions and their effects are expressed. Various nations across the globe are pursuing convergence of their national accounting standards with International Financial Reporting Standards (IFRS). It is very imperative to have a single globally accepted financial reporting system since a number of multinationals companies are engaging in cross-border business transactions. They are getting themselves listed on stock exchanges of different countries. Capital markets are thus becoming integrated.

The use of different accounting frameworks in different countries which require different treatments and disclosures for same transactions shall create confusion amongst users of financial statements. So this calls for the need to adopt unified standards such as IFRS that can help economy, industry and accounting professionals. Adoption of IFRS will encourage in transparent and reliable preparation and presentation of financial statements. These standards would enable comparability of financial information which will boost investor confidence. It will provide easy access to global capital markets and at low cost. These will provide impetus to cross border mergers and acquisitions, affiliate partnerships and ventures with foreign establishments.

IFRS Pass Rate – 2017 Exam

IFRS Pass Rate  :  Having regard to this and the gaining momentum of IFRS, the convergence roadmap has been issued by the ICAI. The adoption of IFRS will benefit the accounting profession in a way that they are able to render their expert services in different countries.

Opportunities from IFRS’s convergence

• International Opportunity: Indian CAs can take their professional abilities and deep knowledge anywhere around the world.

• Potential Demand of Valuation Experts: As per the IFRSs assets and liabilities are to be recognized at fair values. This fair valuation will require valuers.This is one new area that      can be explored by CAs.

• Appointment in Companies as IFRS specialist:Companies would be working along the teams of experts and consultants. CAs would be required for interpreting the various complex issues and preparing financial statements according to the standards.The banking industry in India which is most affected by the implementation of IFRSs will also require these professionals as this industry will have to prepare its financial statements as per the new standards.The persons with expertise in international accounting standards will also have an edge over others in educational institutes which are running certificate diplomas and training programmes in this area.
• Continuing Professional Education: Intensive IFRS training needs to be imparted to key management personnel of companies. ICAI has taken steps in this regard.

IFRS Pass Rate – 2017 Exam

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