ACCA Strategic Business Reporting (SBR) assumes knowledge acquired at the Knowledge Level  (F3 – Financial Accounting Paper) and Skill level (F7 – Financial Reporting Paper). The SBR paper will teach students how to examine corporate reporting from the perspective of a variety of different stakeholders. The syllabus requires the assessment and evaluation of the reporting decisions made by the management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders. Let’s dissect it more in our ACCA SBR study guide below.

To summarize, the ACCA – SBR paper will teach students how to :

  • Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behavior
  • Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
  • Apply professional judgment in reporting the financial performance of a range of entities.
  • Prepare financial statements of a group of entities.
  • Interpret financial statements for different stakeholders.
  • Communicate the impact of changes and potential changes in accounting regulations on financial reporting.
  • Demonstrate employability and technology skills.

The SBR paper is about the practical application of knowledge and understanding of accounting concepts learned in FA ( Paper 3) and FR (Paper 7) paper to evaluate, advise, discuss, and explain the accounting treatment and corporate reporting for a business transaction as per financial reporting standards.

acca SBR study guide


The Syllabus can be broken down into the following categories:

purpose of financial reporting acca SBR study guideA. Fundamental ethical and professional principles
  • Professional and ethical behavior in corporate reporting
financial reporting acca SBR study guideB. The financial reporting framework
  • The applications, strengths, and weaknesses of the accounting framework
acca SBR study guideC. Reporting the financial performance of a range of entities
  • Revenue
  • Non-current assets
  • Financial instruments
  • Leases
  • Income taxes
  • Provisions, contingencies, and events after the reporting date
  • Share-based payment
  • Fair Value Measurement
  • Reporting requirements of small and medium-sized entities (SMEs)
  • Other reporting issues
recording transactions acca SBR study guideD. Financial statements of groups of entities
  • Group accounting including statements of cash flows
  • Associates and joint arrangements
  • Changes in group structures
  • Foreign transactions and entities
preparing trial balanceE. Interpret financial statements for different stakeholders
  • Analysis and interpretation of financial information and measurement of performance
financial statementsF. The impact of changes and potential changes in accounting regulation
  • Discussion of solutions to current issues in financial reporting
G. Employability and technology skills
  • Use computer technology to efficiently access and manipulate relevant information.
  • Work on relevant response options, using available functions and technology, as would be required in the workplace.
  • Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools.
  • Present data and information effectively, using the appropriate tools.
SBR Syllabus

Hack: This paper is all about the application of conceptual understanding of the conceptual framework of accounting and reporting requirements as per financial reporting standards. Firstly, a thorough understanding of all financial reporting standards (IAS/IFRS) is an absolute must. To gain strong command over the concepts and reporting requirements as per financial reporting standards, focus on the study text in its entirety. Having gained a conceptual understanding of the financial reporting standards, the next step in our ACCA SBR study guide is to solve exam kit questions. Practice as many questions as possible, this will help to gain confidence in the interpretation of the requirement of the given scenario and then apply the conceptual understanding as asked in the question.


The syllabus is assessed by three examinations. It examines professional competencies within the business reporting environment.

Students will be examined on concepts, theories, and principles, and on their ability to question and comment on proposed accounting treatments.

Particulars Based on Number of Marks
Section A – Two scenario-based questions 50
Question 1 – 30 marks The financial statements of group entities, or extracts thereof (syllabus area D), and is also likely to require consideration of some financial reporting issues (syllabus area C).
Question 2 – 20 marks It will require candidates to consider the reporting implications and the ethical implications of specific events in a contemporary scenario.
Section B – Two Questions – 25 Marks Each Scenario or case-study or essay-based and will contain both discursive and computational elements. 50
Total 100

The current issues element of the paper (syllabus area F) may be examined in Section A or B but will not be a full question; it is more likely to form part of a question or give a current context to the question scenario

You are expected to score 50/100 to pass this examination. This is easily manageable with a clear understanding of the concepts, good practice of the questions, and a positive attitude. The pass rates of ACCA SBR paper across the globe average between 44% – 48% for most attempts.
acca SBR passing trends


You need to primarily refer to these two content sources for your preparations –

  • The Study Text – for conceptual understanding
  • The Practice/Exam Kit – for practice questions

There are only two ACCA-approved content providers that you should consider, namely, Kaplan Publishing and BPP Learning Media. Apart from this, you can also refer to the technical articles published by ACCA on different topics. You can use this link to refer to the articles.

Download our curated express notes for ACCA SBR here

Click Here


Active reading means understanding what you are reading.

  1. Read the introduction, heading, and objective of the chapter and get an overview.
  2. Read and understand the chapters thoroughly, and solve exercise questions given in the study text.
  3. Mark the important concepts and reporting requirements while reading and understanding the study text.
  4. Prepare summary notes for the core concepts of the chapters in your own words. This can be done in a form that you are comfortable studying – tabular form, charts, bulleted points, mind maps & so on
  5. Make sure you practice enough questions from the Exam Kit, training yourself for ‘Exam Experiences’


Attempting enough mock exams are a must! Going without solving mocks is like a soldier without a weapon.

It is advisable that you practice at least 3 mock exams before you take the final exam. These mock exams will give you a first-hand experience of the exam online environment, the style of questions & how well you are able to attempt them in the given time.

These Practise Mocks (designed by ACCA) need to be purchased and you will be able to access them once purchased via myACCA. You can purchase a single test or a set of three tests.

You can log in to the ACCA ‘Practice Platform’ for solving mocks using the following link.

Hack: One day before the examination, invest all your time in revising what you have studied so far and focus on memorizing all the essential concepts. Skim through the study text and practice kit. Do not try to learn any new concept or solve any new question. Skim through the study text and practice kit to focus on memorizing the important concepts, theory topics, and formulas if required. Focus on memorizing all the formulae, concepts, and theories.


After months of all the efforts and hard work you would’ve put into the preparation for this exam, it is equally important to ace your exam. Here are some things to remember-

  1. Time Management: It is important to complete the paper on time. Remember, time management is a key to success! Here is how you can allocate your time-
Reading and Planning Time 15 minutes
Section A 30 Marks Question – 51 Minutes
20 Marks Question – 34 Minutes
85 minutes
Section B Two 25 Marks Questions – 42.5 Minutes each 85 minutes
Final check 10 minutes
TOTAL 195 minutes
  1. Do not stress or panic during the exam, stay calm write all you know. If you freak out, it is possible that you mess with other straightforward, manageable, and scoring questions.
  2. Do not leave any question unattempted
  3. Be prepared to find different and new styles of questions, with patience and linking to the concepts of your syllabus you should be able to tackle them well.


The ACCA publishes an Examiner’s Report for every attempt which gives an insight into the marking process, the common mistakes that students make during the exams, and other useful techniques to do well in your examination. You must go through the Examiner’s Reports to understand what the examiner is expecting from you. It will help you understand how students have failed to tackle different questions and how they could have performed better. It’s like learning from someone else’s mistakes. You can follow this link to refer to a few of the examiner’s reports published by the ACCA.

All the best 😊

Our expert tutors for ACCA Strategic Business Reporting (ACCA SBR) designed this ACCA SBR study guide and have successfully coached thousands of ACCA aspirants with a phenomenal passing rate. Over 92% of our students that completed our full eLearning program passed their exams (92% was an average of all our qualification courses over the last 2 years at the time of writing). Join their club with our Platinum Rated ACCA Online Courses today! Book a demo.

Summary of all links

Technical articles published by ACCA

ACCA SBR express notes

ACCA Practice Platform

Examiner’s reports published by the ACCA

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