| F1 Accountant in business 81%  F3 Financial accounting 67%  F2 Management accounting 56%  P3 Business analysis 56% P1 Professional accountant 53%  F6 Taxation 50%  P2 Corporate reporting 48%  F8 Audit and assurance 43% 
 F4 Corporate business law 42%
 P5 Adv performance management 42% 
 F7 Financial reporting 40%
 
 F9 Financial management 40%
 
 F5 Performance management 34%
 P7 Adv audit and assurance 33%
 P4 Adv financial management 31%
 
 P6 Adv taxation 28%
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