Introduction to Strategic Business Reporting

The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. You will need to demonstrate judgement and often consider the perspective of different stakeholders such as investors in your answers.


As well as demonstrating a sound understanding of the specific technical knowledge relating to group financial statements you will also need to exercise professional and ethical judgement.

SBR changes from September 23 

From September 2023, the format of question 1 in the Strategic Business Reporting (SBR) exam will change. Find out more

    Strategic Business Reporting

    What's it about, steps to success & tackling the exam

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Are you ready for SBR? 

An important factor in SBR exam success is the underpinning knowledge from Financial Reporting. So, whether you are new to ACCA, haven’t studied for a while, or just want to check how well you know the core materials, we have created 5 self-check quizzes to assess your underlying knowlegde and get personalised advice on your next steps and how to study for SBR efficiently. Access the SBR self-check quizzes now.

Students who complete the Ethics and Professional Skills Module (EPSM) before attempting Strategic Professional exams significantly enhance their chances of passing the exams and EPSM should preferably be planned into the early stages of your studies. Find out more about how EPSM can help you pass SBR.

SBR top tips: 

  • view the specimen exam early in your studies
  • real life reading – e.g. real company financial statements
  • cover the syllabus widely – breadth rather than depth
  • practice questions, and take time to review your answers
  • written aspects are very important – don’t just practice numbers
  • get used to planning and writing clear answers.
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