ACCA SBR Syllabus Strategic Business Reporting| Objective | Overview

Sep 8, 2022by Sianna Shah

ACCA SBR Syllabus

The ACCA SBR Syllabus (Strategic Business Reporting )delves into advanced financial reporting, corporate reporting, and ethical considerations, preparing professionals for strategic decision-making roles in finance, accounting, and audit fields.


  • Also known as SBR or P2 ACCA paper
  • Level: Strategic Professional Exams
  • Compulsory subject: Yes
  • Pass rates: 42% to 48%
  • Key Topics: IFRS, Financial Reporting
  • Exam pattern: A case study on CBE
  • Duration: three hours and fifteen minutes
  • Number of Questions: Four compulsory questions divided into two sections

What is the objective of the SBR exams?

  • Strategic Professional Exams mimic real workplace scenarios.
  • Tools allowed: word processor, spreadsheets, presentation slides.
  • Exam tests on 4 areas: concepts, theories, questioning accounting treatments, ethical handling.
  • Focus on relational issues impacting accounting.
  • Emphasizes evaluating alternative practices for business success.
  • Requires stakeholder or external focus in answers.
  • Demonstrates problem-solving, decision-making, and communication skills.
  • Covers preparing and presenting consolidated financial statements.
  • Offers various question types for career advancement

Acing ACCA SBR: Take the BPP online course and Pass in One Go!

What does the SBR Syllabus cover?

An understanding of corporate reports' concepts and principles is necessary for an analyst to provide accurate, impartial analysis. 

Corporate reporting: The SBR course syllabus will help you learn how to prepare those documents so they can best fulfil their purpose and address any information needs from stakeholders who might not know much about what's happening inside your company or organization.

Knowledge of Financial Reporting: The syllabus for Strategic Business Reporting will assume that you have gained knowledge and skills from the applied skill level, including the core technical capabilities to prepare financial reports.

Balanced view: To provide a balanced and insightful perspective on corporate reporting, students are required to examine what is done by the preparer of reports and different stakeholders such as finance providers and investors.

IASB & IFRS knowledge: The syllabus for this course requires students to have a cohesive understanding of the IASB's Conceptual Framework for Financial Reporting® and apply it as they review corporate reports.

Reporting to stakeholders: The syllabus asks students to consider how corporate reports can be helpful for stakeholders, including those who want more sustainable or narrative reporting. They must also discuss what information would enable them to assess an entity's prospects most effectively.

Latest developments in Corporate Reporting: This section of the syllabus discusses recent developments in corporate reporting and how they may be changing. These include discussions on what is wrong with current standards and an explanation of why specific changes would have different outcomes for companies depending upon their needs or goals.

What is the SBR Exam pattern?

The SBR Exams comprise two sections.

Section A

In this section, you will be required to answer two scenario-based questions that total 50 marks. 

The first question will likely require consideration of some financial reporting issues and involves extracts from the group entity's accounts. 

Candidates should also understand the importance of discussing these numbers while explaining their numerical aspects.

The second question will have an ethical component at play! You are given 20 marks for this question.

Section B

In this section, you will be required to answer two scenario-based questions that total 50 marks. The first question will likely require consideration of some financial reporting issues and involves extracts from the group entity's accounts. Candidates should understand the importance of discussing these numbers while explaining their numerical aspects.

What are the SBR pass rates

The pass rates for the ACCA SBR exam usually range in the high 40s. Students tend to perform better at SBR than other professional papers. The pass rates of the previous attempts are:

    Exam Date Pass Rate Exam Date Pass Rate
    Jun 2021 44% March 2022 46%
    Sep 2021 48% June 2022 49%
    Dec 2021 48% Sep 2022 51%
    Dec 2022 47% March 2023 50%
    June 2023 51% Sep 2023 50%
    Dec 2023 50%

    We recommend students to read this blog which gives three critical tips to pass the SBR exams and seven mistakes one needs to avoid to pass the exams in one go.

    Strategic business reporting ACCA book and study resources

    ACCA Books for SBR

    There are two ACCA SBR books available: BPP and KAPLAN. Both of these books are excellent resources for ACCA exam preparation. However, each book has its unique approach to the material. Therefore, choosing the book best suits your learning style is essential.

    For example, some students may prefer the more concise explanations in BPP, while others may find the additional practice questions in KAPLAN more helpful. Ultimately, the most important thing is to ensure you are comfortable with the material and feel confident going into your exams.

    Eduyush can help you with the purchase of both these books. Use Discount code NEWCUSTOMER for an additional discount.

    The prices below are for the bundle of Workbook/study text and revision kit. 

    BPP Learning Media KAPLAN Publishing
    Ebooks  Between INR 2000 to INR 2100 (approx 22 GBP)  Between 2900 INR to 3100 INR (approx 33 GBP)
    Between INR 2900 to INR 3100 (approx 32 GBP) 
    Between INR 3900 to INR 4100 (approx 42 GBP) 

    Ebooks instant on payment

    Paperback 4-7 days (free shipping)

    Ebooks: 2-3 working days

    Paperback 4-7 days (free shipping)

    Link to purchase

    BPP Ebooks

    BPP paper

    KAPLAN ebooks

    KAPLAN paper


     ACCA online coaching for SBR

    The BPP ECR online coaching is a great way to prepare for your SBR exams. It provides you with all the materials and support you need to succeed. The course fee includes:

    - Recorded classes taught by BPP expert tutors
    - Access to our extensive library of resources, including practice tests, CBE practice simulation and other Revision Aids
    - Comprehensive course notes
    - CBE Software practice with mock exams.

    It is important to remember that the success of any exam preparation comes down to hard work and practice. The BPP online courses are designed to give you all the tools you need to succeed, but it is up to you to put in the effort required.

    Students can avail of the BPP ECR from Eduyush at INR 5200 or approx 56 GBP.

    Closing comments

    The ACCA SBR syllabus is designed to help members become strategic business reporters.

    The SBR course covers various topics, including financial reporting, corporate governance, and risk management. If you are interested in taking the SBR course, BPP offers books and coaching that can help you prepare for the exam. also offers a variety of finance online courses that can help you prepare for the ACCA exams.

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