Opera announced on their blog that they've reached a 100% pass rate on the Acid 3 web standards test:
Since the test was officially announced recently, our Core developers have been hard at work fixing bugs and adding the missing standards support.
Today we reached a 100% pass rate for the first time! There are some remaining issues yet to be fixed, but we hope to have those sorted out shortly.
We will release a technical preview version on labs.opera.com within the next week or so. For now, the screenshot above shows the Acid3 test as rendered in our latest WinGogi Desktop build. WinGogi is the Windows version of our reference builds used for the internal testing of Opera's platform independent Core.