Are you wondering just how difficult is ACCA?
Maybe you’ve heard stories about the never-ending study hours or seen the low pass rates and are feeling a bit overwhelmed. Don’t worry—you’re not alone!
Whether you’re a recent graduate or a working professional, preparing for ACCA can be demanding, but with the right strategies, it’s achievable.
In this blog, we break down the difficulty of ACCA, which papers tend to give students the most trouble and share some practical tips to help you prepare and succeed.
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ToggleHow Difficult Is ACCA
The ACCA qualification is known for being challenging, and for good reason.
The ACCA course is divided into three levels: applied knowledge, applied skills, and strategic professional, and it is divided into 13 papers.
Many factors, such as time management, subject complexity, and study load, contribute to the difficulty. Let’s understand them in detail below.
Common Challenges Faced By ACCA Candidates
The biggest challenge you can see is the sheer volume of content. And it’s not just about learning the material; it’s about truly understanding and applying it.
Most importantly, where the pass rates hover around 40-50% for most papers, it’s evident that many students find the exams tough. This is especially true for subjects like Advanced Audit and Assurance (AAA), where pass rates are lower than average.
Also, the certification demands professional work experience to be a qualified ACCA member. Here drops in another challenge that ACCA students face – Time management. It’s like juggling work, studies, and personal life all at once
The exams require a high level of discipline, and you need to stay committed to your study plans. Many cannot do that and hence fail miserably.
So, to sum it up, the amount of study content to cover, low passing rates, and lack of balance between work and studies are the top challenges that ACCA students face in their journey.
Why Are ACCA Exams So Challenging?
Now that we know how difficult is ACCA p3 for students, let’s understand the reason. The WHY factor.
So, unlike other programs that focus on rote learning, ACCA exams go beyond memorization— they require a deep understanding of the subjects.
Also, you need to have the ability to apply your knowledge in real-world scenarios. For example, let’s look at Audit and Assurance (AA). It’s not enough to just know the auditing standards by heart. You must know how to evaluate a business situation, identify risks, and apply the correct auditing procedures.
Imagine you are an external auditor at a textile company. And you observe that the company’s revenue spikes unexpectedly. Your task isn’t just to notice it but to question it. Is it legitimate or manipulated?
You then decide what audit tests to run. And all this goes far beyond just listing facts—you are applying your knowledge to a real business situation, much like in an actual audit.
This demand for critical thinking and real-world application is what makes ACCA exams so challenging.

How Difficult Is ACCA For CAs?
So, how difficult is ACCA for CAs?
ACCA is a challenging certification that needs rigorous preparation. Yet, CA students or IPCC-qualified students find ACCA less difficult. This is mainly due to two reasons.
Firstly, the same syllabus is covered in CA. So, ACCA after CA becomes relatively easy. Secondly, the exemptions give an edge to CA qualified students to complete ACCA in less time, almost within 1-1.5 years.
Which ACCA Papers And Courses Are The Most Difficult?
Performance Management and Audit and assurance are considered the most difficult papers of ACCA for skills level with the lowest passing percentage. Similarly, Advanced Audit and Assurance (AAA) and Advanced Performance Management, aka the same papers have the lowest passing percentage scores at the professional level this year.
Now that you know these subjects are tough, let’s discuss some tips on preparing for these tough papers.

How Can You Effectively Prepare For ACCA Exams?
Here are some practical study tips for overcoming the difficulty of the ACCA exams.
- Create a Schedule: Plan your study sessions to balance it with other commitments. Especially if you are a working professional, ACCA offers flexible study options. You can opt for that.
- Use Time Management Techniques: Implement techniques like the Pomodoro, aka 20/20/20 rule to improve focus and productivity.
- Take Breaks: Short breaks can help prevent burnout and improve concentration.
- Stay Positive: While studying these hard subjects can make you doubt yourself. But having a positive mindset can be a game changer. Always believe in your ability to succeed.
- Find a Study Buddy: Studying with a friend or classmate can provide support and accountability.
Is One Month Enough For ACCA Exam Preparation?
While it is possible, it is not an ideal timeline to prepare for any ACCA paper. ACCA Global recommends 150 hours of study for each paper. With only a month left, you will have to over-stress yourself to study more. Also, you won’t get the time to get conceptual clarity on your concepts.
Unfortunately, if you don’t have time due to work or other commitments and want to study under 30 days, here’s how to start:
- Start by covering important topics. Use past papers and syllabus breakdowns to identify these topics.
- Divide your available time into manageable study sessions.
- Solve mock papers to familiarize yourself with the exam format and test your knowledge.
- If possible, consult with a tutor or join an online coaching class for a month.
Remember to stay calm and give it your best.
How Difficult Is ACCA For Average Students?
To understand how difficult is ACCA for an average student, you need to ask yourself these questions:
- Are you committed to studying slightly more than what your capacity is?
- Do you face difficulty in certain subjects, such as accountancy or auditing?
- Do you practice past year papers, mock test papers, or do revision?
- Do you have a hard time memorizing formulas or concepts?
The above issues can make it difficult for an average student to clear ACCA.
Given the average passing percentage of this year being 55%, to clear ACCA, you need to be slightly above average. ACCA goes deep into the subject matter, unlike other courses.
But no matter how difficult is acca or aca, with the right mindset, determination, and guidance from mentors and coaches, even an average student can clear ACCA.
Here are five amazing strategies to master ACCA exams if you are not an exceptional student:
- Make a Study Routine – Make a study calendar and try to follow it consistently. Even if you follow 80% of your goals, you are ahead of the race.
- Study Complex Topics in Parts – While approaching difficult subjects, break down complex topics from those particular subjects into small chunks and study in parts. This way, even tough subjects become less overwhelming.
- Be clear with your Basics – While hard topics might seem important, prioritize your foundation level first. Make sure you have a strong clarity on the basics of accounting principles and financial concepts.
- Use Visual Aids – Images capture attention better than texts. In studies as well, create diagrams, charts, or mind maps to visualize concepts. This approach makes it easier to understand concepts
- Join Study Groups – Connecting with other students in your journey can help you gain different perspectives. You can clarify each other’s doubts and create a supportive learning environment.
So, is ACCA hard? Yes, it’s challenging, but with the right approach, it’s manageable.
Whether you are an
- ACCA aspirant
- A working professional or
- Someone who’s just starting out
We are here to help you make it easier. At Ikka classes, we have helped hundreds of students like you not only clear such difficult subjects but also ace them with good scores.
Get in touch with us today to learn more about our ACCA coaching programs! Contact Ikka Classes today and get the support you need to succeed!

Frequently Asked Questions About How Difficult Is ACCA
The ACCA program has an average passing rate of 45-55%, which indicates a moderate level of difficulty.
Top 5 tips to crack ACCA in the first attempt.
Start by:
- Planning your routine
- Choosing your mode of study- offline or online and then select a coaching class or go for self-study
- Gathering resources and making the best use of them.
- Doing rigorous preparation – take mock tests, self-study, and reading study books.
- Revising the subjects when exams approach