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ACCA · Strategic Professional

SBR Strategic Business Reporting

Reporting judgement at professional level: applying IFRS to complex transactions and groups, current developments, ethics in reporting, and explaining the effects to stakeholders.
SBR
Format
Session computer-based exam
Duration
3h 15m
Pass mark
50%
Total marks
100
Sessions
March, June, September, December
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A, Q130

    Scenario on group accounting: discuss group issues and adjust a consolidated statement using a spreadsheet, likely with other reporting issues.

  2. Section A, Q220

    Scenario on the reporting and ethical implications of specific events in a contemporary setting.

  3. Section B50

    Two compulsory discursive scenario questions of 25 marks each, possibly with calculations; can cover any area and always include a stakeholder-perspective element.

Variants

  • SBR-INT
  • SBR-IRL

The areas shown are SBR-INT's. Four of the marks are for professional skills. There is no Nigeria variant.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A

Fundamental ethical and professional principles

1 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1Professional and ethical behaviour in corporate reporting
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Practise free
  • Free SBR practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
Resources
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