Results from the ACCA (Association of Chartered Certified Accountants) examinations in June 2012 show that a record number of students have successfully completed their final exams. Candidates around the world took almost 370,000 papers, with 7,160 students successfully completing their final ACCA exams, representing a 13.4% increase on last session. Pass rates have improved at the Fundamental level - rising on average 2% over the previous December session. The pass rate of the F8 Audit and Assurance exam at 56% was significantly higher than in recent times. The results for F4 Corporate and Business law and that of F7 Financial Reporting were also strong this session. All other pass rates at the Fundamental level remained close to their historic averages. At the Professional level, the results for the Essential papers remain strong. It was particularly pleasing that pass rates for each of the Options papers rose above those of December 2011, given that ACCA has l
FROM THE EYE OF "THE ACCOUNTANT WORLD"(TAW) SEE THE FUTURE OF WORLD