The syllabus and study guide for SBR Strategic Business Reporting is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.


Please note that there are two versions of the syllabus and study guide:

  1. International (INT)
  2. United Kingdom (UK), which also covers Ireland (IRL)

Should you wish to practise as a registered auditor within the UK and/or Ireland (obtain the audit qualification/audit practising certificate), you must attempt the SBR UK/Irish and AAA UK/Irish exams and as such should refer to the UK version of the syllabus.


All UK and Irish professional accountancy bodies are governed by the requirements of the Statutory Audit Directive (SAD). In order to comply with the requirements of SAD – and to practise as an auditor – certain elements of UK/Irish legislation and regulation should be examined. The revised exams SBR (UK/IRL) and AAA (UK/IRL) fully meet regulatory and business environment requirements for those wishing to obtain the UK/Irish audit qualification and hence practise as a registered auditor in the UK/Ireland.


AAA SGP candidates should refer to the AAA INT syllabus and study guide to help prepare for their assessment.


All questions set in all auditing exams will be based on IFRS® Standards . Due to the accounting knowledge required for AAA it is recommended that candidates should attempt and pass SBR prior to attempting AAA.


If you have previously prepared for your exam under the 2020/21 syllabus and are now preparing under the 2021/22 syllabus, refer to this interactive PDF so you can check whether there have been any syllabus changes, understand more about what they are and access useful resources.