How to study for SBR ACCA: Tips That Guarantee a Pass!

by Eduyush Team

SBR Success Blueprint: How to pass SBR in one go

How to study for SBR ACCA effectively involves understanding the syllabus deeply, developing a strategic study plan, and practicing with past exam papers to master the application of key concepts and standards

We've compiled essential insights, strategies, and tips from seasoned candidates and our faculty, offering a comprehensive guide to navigating this challenging exam. Whether juggling a full-time job or optimizing your study time, this blog is your go-to resource for acing the SBR.

How to study for SBR and pass in one go.

  1. Balancing Work and Study: It is a common challenge to manage a full-time job while preparing for the SBR exam. Successful candidates often emphasize the importance of a disciplined study schedule, leveraging weekends and evenings efficiently.
  2. Understanding Over Memorization: It is crucial to have a deep understanding of IFRS standards rather than rote memorization. Focus on grasping the main criteria, definitions, and accounting treatments. Use practical scenarios to solidify your comprehension and application skills.
  3. Gather Quality Study Resources:

    • ACCA Materials: Start with the study materials provided by ACCA, including the syllabus, study guide, and examiner's reports for insight into common pitfalls and areas of focus.
    • ACCA books and coaching: Invest in ACCA study texts and practice kits from BPP and KAPLAN. BPP also offers SBR online training (priced around 55 GBP) with high pass rates, these are comprehensive and tailored to align with the ACCA’s approach to the SBR exam.
  4. The Power of Practice: Dedicating at least 50% of your study time to practising past papers is a game-changer. This approach familiarizes you with the exam format and refines your exam technique. Revisiting questions, especially those from exams after the 2018 syllabus changes, is highly recommended.
  5. Exam Technique Mastery: Understanding the structure of answering questions can significantly impact your performance. The formula—Issue, Law (relevant standard), Application, and Conclusion—provides a clear framework for structuring your answers.
  6. Learning from Suggested Answers: Reviewing suggested answers offers insight into the examiners' expectations. While these answers may seem daunting in length, they exemplify how to concisely convey your knowledge and understanding within the constraints of exam conditions.
  7. Identifying Examiner Favorites: Through diligent Practice, you'll start noticing patterns in the frequently tested standards. Prioritizing these areas can help focus your revision on the most impactful topics.
  8. Managing Exam Day Challenges: Feeling overwhelmed upon seeing the exam questions is normal. Prioritize time management and attempt every question, drawing on your knowledge and the scenario provided to craft coherent answers.
  9. Scenario-Based Learning: Each sentence in the exam questions is purposeful. Integrating information from the scenarios into your answers demonstrates your ability to apply standards in context, which is crucial to scoring well.
  10. Adapting to the Exam Environment: For those struggling with early mornings or long commutes, find alternative times and methods to study. Utilizing commutes for revision or adjusting your schedule to include night study sessions can make a significant difference.

Additional tips on how to study for SBR ACCA


  • Do Practice Regularly: Practice applying IFRS standards and conceptual frameworks to various scenarios. Regular Practice with BPP’s practice and revision kits can solidify your understanding and application skills.
  • Do Review Examiner Reports: These reports provide invaluable insights into common mistakes and areas for improvement.
  • Do Attend Revision Sessions: Whether through BPP ECR or Eduyush, these sessions can clarify doubts and hone your exam strategy.


  • Don’t Cram: SBR requires understanding and application, which can’t be achieved through last-minute studying.
  • Don’t Ignore the Syllabus Areas Weighing Less: Every part of the syllabus can contribute to your overall score.
  • Don’t Rely Solely on Past Papers: While past papers are crucial, they should complement, not replace, your study materials and textbooks.

How much time is required to prepare for SBR?

The ACCA suggests that students aim for 200-300 hours of study time for the SBR exam. This estimate includes lectures, self-study, revision, and practice. Heres a recommended guide

Students via Exemption Routes wiring ACCA for the first time (CA's) 

  • Preparation Time150-200 hours.
  • Approach: These students might have limited exposure to ACCA’s CBE exams despite possessing relevant academic or professional qualifications. Focus on the ACCA exam style and key financial reporting principles. Prioritize areas that are unfamiliar to you and practice extensively.

Students from the Applied Skills Level

  • Preparation Time125-175 hours.
  • Approach: Build on your FR knowledge, focusing on the strategic aspects and analytical skills. Practice with past papers is crucial.

Preparation Tips for Different Scenarios

  • Part-time Workers: Aim for 8-10 hours per week, starting your preparation 2-4 months before the exam.
  • Full-time Workers: Consider dedicating 5-8 hours per week, beginning 3-4 months in advance.
  • Full-time Students: You could manage 10-15 hours per week, with a 2-3 months preparation period.

Critical Strategies for a Tight Schedule

  • Efficient Study: Tailor your study plan to focus on weak areas and the most examinable topics.
  • Practice and Mock Exams: Regularly test yourself under exam conditions to improve speed and accuracy.
  • Stay Focused: With limited hours, ensure each study session has a clear goal and outcome.

Adjusting your study hours means prioritizing efficiently and focusing on the most impactful study activities. A strategic approach can lead to successful exam outcomes even with reduced hours.

Summarizing on How to study for SBR

Embarking on the SBR exam preparation journey requires more than hard work; it demands a strategic approach tailored to your unique circumstances and learning style.

By embracing these themes, leveraging the right resources, and maintaining a resilient and adaptable mindset, you'll prepare effectively for the SBR exam and enrich your professional expertise in strategic business reporting.

Remember, the journey may be challenging, but the rewards of achieving mastery in SBR are unparalleled.

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There are several ways to prepare for the ACCA exams, including studying the exam syllabus and practicing past exam questions. You can also attend review courses or hire a tutor to help you prepare. It's also a good idea to create a study schedule and stick to it, and to take breaks and pace yourself during your studies.

If you fail an ACCA exam, you will need to re-register and pay the exam fees again. You may also want to consider reviewing the exam syllabus and studying more before attempting the exam again. It's also a good idea to talk to your tutor or mentor for guidance and to get feedback on where you may have gone wrong.

There is no limit to the number of times you can attempt the ACCA exams, but you will need to pay the exam fees each time you register. It's a good idea to carefully review the exam syllabus and consider seeking additional help if you are struggling to pass the exams after multiple attempts.

ACCA Exams are held four times a year for skill level and strategic level exams. These are held every quarter

March, June, September and December

The CA (Chartered Accountant) qualification is offered by the Institute of Chartered Accountants of India (ICAI). The ACCA qualification is offered by the Association of Chartered Certified Accountants (ACCA).

The CA qualification has been in existence for over 150 years, and is a globally recognised qualification. The ACCA qualification has been in existence for over 100 years, and is also a globally recognised qualification.

The CA qualification is available in India only, while the ACCA qualification is available in over 180 countries.

The ACCA subjects are assessed on a 100-point scale. The pass mark is 50 points. A score of 60 or more is required to achieve the grades of distinction, credit, and merit.

Yes. Passing all exams with a high percentage is an excellent accomplishment and demonstrates that you have a high level of understanding of the material. Employers will see this as evidence of your competence and be likely to consider you for a position if you are looking for work in the accounting field.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.