Planning how to sit your ACCA exams is a big decision. The order in which you take the exams, and the way you combine them, can make a real difference to your chances of success. Many students wonder which ACCA exams to take together and how to avoid the common traps that lead to repeated resits. With the right planning, you can create a study path that reduces pressure, supports steady progress, and helps you pass ACCA exams with confidence.

In this guide, we will look at the key things to consider when combining papers. We will also reflect on what the most recent pass rates tell us about the level of difficulty. Whether you are preparing for your first sitting or thinking about ACCA resit exams, these insights will help you make better choices.

Why Exam Order Matters

The ACCA qualification is designed to build knowledge step by step. Each level builds on the last, which means the order you take the exams can either support your learning or make it harder than it needs to be.

If you take exams in the right order, you create a natural flow of knowledge. Concepts in financial reporting, management accounting, and audit support each other. A good sequence gives you a strong foundation to tackle advanced exams such as SBR ACCA or AAA. On the other hand, if you jump ahead too soon, you risk struggling with gaps in your knowledge.

Many students also have to balance their studies with work and personal life. Choosing the right combination of exams can help you manage your time more effectively. If you combine two subjects that overlap, you can study more efficiently. If you combine two that are unrelated, you may find yourself spreading your focus too thin.

The Latest Pass Rates and What They Show

Every exam session, ACCA publishes pass rates for each paper. These figures are more than just statistics. They highlight the exams that students find most challenging and show where extra preparation may be needed.

For example, recent pass rates for Strategic Business Reporting (SBR) often sit around the 45 to 50 percent mark. This is lower than some of the Applied Skills exams, which means students need to approach SBR with a clear plan. The same applies to options exams like Advanced Audit or Advanced Tax, which also have relatively low pass rates.

These figures suggest that tackling multiple hard exams at the same time is risky. It can lead to stretched revision and a higher chance of failure. On the other hand, combining a difficult paper with one that has higher pass rates may give you a more balanced workload.

Key Principles for Choosing Exam Combinations

When planning which ACCA exams to take together, keep these principles in mind:

  • Link subjects where possible. Combining exams with overlapping content can make your study more efficient. For example, pairing Financial Reporting with Audit and Assurance allows you to apply the same accounting knowledge in different contexts.
  • Avoid doubling up on the hardest exams. Taking SBR and AAA together is often a bad idea, as both demand advanced technical and written skills.
  • Balance written exams with numerical ones. A mix can help you stay motivated and reduce fatigue. For example, sitting Performance Management alongside a written exam gives variety in your revision.
  • Think about timing. If you have work commitments or a busy season, do not overload yourself with three papers. Two well-chosen exams are often better than three rushed attempts.
  • Reflect on your strengths and weaknesses. Some students thrive on written analysis, others on calculation. Pair exams in a way that plays to your natural abilities.

Common Exam Combinations and Their Pros and Cons

Financial Reporting (FR) and Audit and Assurance (AA)

These two exams are often taken together because of the overlap in accounting standards. Knowledge of IFRS 11, revenue recognition, and other reporting rules supports audit questions. The risk is that both exams require solid technical grounding, so weaker students may struggle.

Financial Management (FM) and Performance Management (PM)

This is a good combination for those who like numbers. Both exams focus on calculations and analysis. However, there is less overlap in subject matter, so students need to keep their revision well organised.

Strategic Business Reporting (SBR) and Strategic Business Leader (SBL)

Some students prefer to take SBR before SBL, as the technical knowledge feeds into the case study skills of SBL. Others sit them together to complete two major hurdles at once. The pass rates suggest caution here, as both papers are demanding.

SBR and Advanced Audit and Assurance (AAA)

This pairing is tempting because SBR knowledge underpins AAA. In fact, many tutors recommend not sitting AAA until you have passed SBR. However, sitting them both in one session creates a very heavy workload. It is often wiser to complete SBR first, then AAA in a later session.

Options Exams

For the optional exams, think carefully about your career goals. Advanced Tax goes well with SBR, as both involve standards and interpretation. Advanced Performance Management combines well with Strategic Business Leader for those interested in management roles.

The Role of Tuition and Support

No matter how carefully you plan your exam combinations, success depends on preparation. Working with an experienced ACCA tutor online or in person can make a big difference. A tutor can help you create a study timetable, provide ACCA exams questions and answers for practice, and guide you through areas where you are struggling.

Students often ask if they need a private tutor. The answer depends on your confidence and resources. Some students thrive with self-study, others need structured support. Online ACCA tuition can provide flexibility, while an ACCA private tutor may give more focused attention. Both options can help you pass ACCA exams first time, provided you commit to the work.

Managing Workload During Exam Season

Even with the best combinations, exam season can feel overwhelming. Staying motivated during ACCA exams is as important as the technical study. A few practical tips include:

  • Set clear weekly targets. Break down the syllabus into manageable chunks.
  • Use past papers. Working through ACCA sample exams under timed conditions builds confidence.
  • Join an ACCA exams forum. Sharing experiences and solutions with others keeps you accountable.
  • Focus on weak areas first. Do not leave difficult topics like derivative hedge accounting or commodity hedge accounting examples until the last minute.
  • Balance study with rest. Short breaks and proper sleep improve memory and focus.

Resits and Second Chances

Not every student passes first time. ACCA resit exams are part of the journey for many. The key is to learn from the attempt, identify what went wrong, and adjust. Sometimes the issue is exam technique, not knowledge. At other times, it is about poor time management.

When planning resits, think carefully about what you combine them with. If you failed SBR, do not take it again alongside another difficult option. Give yourself the best chance by pairing it with a less demanding subject or focusing on it alone.

Using Online Resources

Modern ACCA teaching goes far beyond textbooks. Today’s students have access to online courses, tuition providers, and digital practice kits. An online ACCA course UK can give you structured lessons, while revision classes provide targeted exam practice. Many students also benefit from video explanations of tricky topics such as derivative accounting or IFRS 11.

The advantage of online ACCA tuition is flexibility. You can revisit lessons, pause when needed, and fit study around work. This is especially useful for students who want to stop failing ACCA exams and finally achieve consistency.

The Challenge of Advanced Papers

Strategic level exams are the point where many students ask how difficult is passing ACCA. The answer depends on preparation. Papers like SBR ACCA or SBR online are tough because they test not just technical knowledge but also interpretation and communication. Success here often depends on structured practice and clear guidance from an experienced SBR tutor.

Advanced exams also test professional skills. You will need to show judgment, apply standards to real situations, and explain reasoning in plain language. This is different from the earlier exams, which are more about calculations.

Creating Your Own Plan

Every student’s journey is different. Some move quickly through the exams, others take longer. The best approach is to create a personal study plan that fits your life. Start by asking:

  • How much time do I have each week to study?
  • Which exams do I find most difficult?
  • What combinations will give me the best chance of passing?
  • Do I need support from tutors or online courses?

Once you have these answers, you can create a realistic timeline. It is better to take fewer exams and pass them, than to overload yourself and risk multiple resits.

Choosing which ACCA exams to take together is not an exact science. It requires reflection on your strengths, awareness of pass rates, and a clear plan for study. By linking related papers, avoiding heavy workloads, and making use of tuition support, you can improve your chances of passing ACCA exams first time.

Remember, success in ACCA is not about rushing. It is about steady progress, consistent effort, and making smart choices about exam combinations. With the right approach, you can move through the qualification with confidence and build the foundation for a strong career in accounting.