ICAN · Professional
SBR C1 Strategic Business Reporting
Reporting at professional level: ethics and regulation, entity performance, groups, interpreting financial and sustainability disclosures, integrated reporting, and changes in regulation.
SBR
- Format
- Written examination
- Duration
- 3h 15m
- Pass mark
- 50%
- Total marks
- 100
- Sessions
- May and November diets
- Syllabus
- 2025 syllabus (updated)
Exam structure
- Section A30
One compulsory scenario-based question on the core areas of the subject; may integrate two or more syllabus areas.
- Section B40
Three questions of 20 marks each; candidates answer any two.
- Section C30
Three questions of 15 marks each; candidates answer any two.
Replaces Corporate Reporting to bring in the ISSB sustainability standards; CR passes are credited as SBR.
Syllabus navigator
Every area, with where HPS teaches it.
Use the arrow keys or select an area. Areas and sub-areas follow the ICAN 2025 syllabus. Weightings appear only where the examining body publishes them.
Syllabus area A· about 5% of the exam
Ethical Issues in, and Regulatory Framework of Strategic Business Reporting
2 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.
- A1Ethical issues in strategic business reporting
- A2Regulatory framework of strategic business reporting
Courses
SBR tuition is scheduled on request.
Tell HPS you are interested and the programme office will let you know when the next course is confirmed.
Practise free
Questions without an account.
- Free SBR practice is being prepared
Next sessions
- November 2026 diet10 Nov 2026 to 12 Nov 2026
Resources
Free reading for this paper.
- Resources for this paper are being prepared. The library grows every week.