The difficulty level of the ACCA Exam is subjective and depends on various factors, making it hard to give a definitive answer. However, here's some information to help you understand its perceived difficulty:
Overall:
Generally considered moderately difficult compared to other professional accounting qualifications like CA and CFA.

Easier than school and undergraduate tests, but demands more in-depth knowledge and application.

Pass rates across all levels range from 40% to 60%, indicating some challenge.
Feel free to ask if you have any further questions about the ACCA Exam difficulty level: https://fintram.com/factors-that-influence-the-acca-exams-difficulty-level/