SQA Higher Accounting grade boundaries
SQA Higher Accounting grade boundaries for 7 series, 2018 to 2026. Each table shows the lowest mark that got each grade, copied from SQA's own document, which is linked underneath.
2026 SQA Higher Accounting grade boundaries
Newest
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 180 | 15385% | 12670% | 10558.3% | 8446.7% | 6335% |
- These are course boundaries: the minimum total marks across the whole course assessment.
Source: SQA grade boundaries, Higher 2026 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
2025 SQA Higher Accounting grade boundaries
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 180 | 15586.1% | 12871.1% | 11061.1% | 9251.1% | 7441.1% |
- These are course boundaries: the minimum total marks across the whole course assessment.
Source: SQA grade boundaries, Higher 2025 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
2024 SQA Higher Accounting grade boundaries
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 180 | 15586.1% | 12871.1% | 10960.6% | 9050% | 7139.4% |
- These are course boundaries: the minimum total marks across the whole course assessment.
Source: SQA grade boundaries, Higher 2024 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
2023 SQA Higher Accounting grade boundaries
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 120 | 9881.7% | 7663.3% | 6352.5% | 5041.7% | 3730.8% |
- These are course boundaries: the minimum total marks across the whole course assessment.
Source: SQA grade boundaries, Higher 2023 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
2022 SQA Higher Accounting grade boundaries
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 120 | 9478.3% | 7461.7% | 6150.8% | 4840% | 3529.2% |
- These are course boundaries: the minimum total marks across the whole course assessment.
Source: SQA grade boundaries, Higher 2022 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
2019 SQA Higher Accounting grade boundaries
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 180 | 15988.3% | 13273.3% | 11262.2% | 9251.1% | 7240% |
- These are course boundaries: the minimum total marks across the whole course assessment.
Source: SQA grade boundaries, Higher 2019 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
2018 SQA Higher Accounting grade boundaries
| Qualification | Max mark | Grade: lowest mark, and % of max mark | ||||
|---|---|---|---|---|---|---|
| Grade Upper A | Grade A | Grade B | Grade C | Grade D | ||
| Accounting | 150 | 12583.3% | 10368.7% | 8758% | 7147.3% | 6342% |
- These are course boundaries: the minimum total marks across the whole course assessment.
- This is the Higher course before the revised National Qualifications, when grade D covered a notional 45 to 49% rather than 40 to 49%.
Source: SQA grade boundaries, Higher 2018 (opens sqa.org.uk in a new tab)
Use these on your question decks: keep them in your account, then choose them on any deck's Grade boundaries page to see your predicted grade against them.
How the Accounting boundaries have moved
A A needed 68.7% of the marks in 2018 and 70% in 2026.
Each point is the lowest mark for that grade in the May series, as a percentage of the total. A solid line is the higher grade and a dashed line the lower one.
Show as a table
| Series | Grade A | Grade C |
|---|---|---|
| 2026 | 126/180 (70%) | 84/180 (46.7%) |
| 2025 | 128/180 (71.1%) | 92/180 (51.1%) |
| 2024 | 128/180 (71.1%) | 90/180 (50%) |
| 2023 | 76/120 (63.3%) | 50/120 (41.7%) |
| 2022 | 74/120 (61.7%) | 48/120 (40%) |
| 2019 | 132/180 (73.3%) | 92/180 (51.1%) |
| 2018 | 103/150 (68.7%) | 71/150 (47.3%) |
Common questions
What were the Accounting grade boundaries in 2026?
In 2026, an A needed 126 out of 180 and a C needed 84. The full table, with is at the top of this page.
Where do these SQA Higher Accounting grade boundaries come from?
Every number is copied from SQA's own published grade boundary document for that series, which is linked under each table. We lay them out by course so you don't have to search a document covering every subject, and nothing is changed or estimated.
Why do grade boundaries change every year?
Boundaries are set after each exam has been marked, so that a grade means the same standard even when one year's paper is harder than another's. A harder paper usually has lower boundaries. That is why an old paper is best marked against its own year's boundaries, which is what the tables here are for.
When are new Accounting grade boundaries published?
SQA publishes each year’s grade boundaries once results are out in early August. We add them here after that.
More grade boundaries: every SQA course or every board.
cookie is independent and is not affiliated with or endorsed by any exam board. Every paper here is a link to the board's own copy on its own website, and the papers belong to the boards that set them. If a link has stopped working, the board's own past paper page is linked on each course. The grade boundaries are copied from the boards’ own published documents, each linked under its table.