ICAEW students who sat the September 2025 ACA Professional Level exams now have their results.
In all some 4,916 students sat in September and the overall pass rates were:
- Audit and Assurance: 79.7%%
- Business Planning: Banking: 53.5%
- Business Planning: Insurance: 60.0%
- Business Planning: Taxation: 80.8%
- Business Strategy and Technology: 83.9%
- Financial Accounting and Reporting (IFRS): 80.0%
- Financial Accounting and Reporting (UK GAAP): 42.9%
- Financial Management: 77.9%
- Tax Compliance: 84.8%
PROFESSIONAL LEVEL, SEPTEMBER 2025
SUBJECT ORDER OF MERIT
Audit and Assurance
First place and the Watts prize
- Oliver Coto Clarke, London (Saffery LLP)
Business Planning: Banking
First place
- Janki Patel, Guernsey (Deloitte LLP)
Business Planning: Taxation
First place and the Little prize
- Samuel Gibbs, Northampton (Deloitte LLP)
Business Strategy and Technology
Joint first place and the Railton prize
- Jack North, London (BDO LLP)
- Anonymous, London (Forvis Mazars LLP)
Financial Accounting and Reporting
Joint first place and Spicer and Pegler prize
- Theenesh Sivaram, Malaysia
- Callum Smith, London (Millennium Capital Management Limited)
Financial Management
Joint first place and the Howitt prize
- Ellie Nguyen, London (Legal & General Group plc)
- Jemma Phillips, Christchurch (PricewaterhouseCoopers LLP)
- Lauren Smith, Wymondham (Lovewell Blake LLP)
Tax Compliance
First place and the Knox prize
- Joseph Tams, Derby (Inni Accounts Ltd)
