Examiner's reports
The examiners' reports are an essential study resource. Use them alongside the relevant sample exams to get insight into the marking process, including common student mistakes and how to avoid them.
Sample exams
Practising the most recent SBR sample exams (Sep/Dec 2025 and Mar/Jun 2026) is strongly encouraged. These reflect the structure and style of the real exam but they also provide targeted practice in key areas highlighted in recent examiner's reports.
This includes question practice on IFRS Sustainability Disclosure Standards and exam technique for spreadsheet-based question requirements relating to correcting a draft consolidated statement. Sample exams will also help with practice on newer standards such as IFRS 18, as will a new two-part technical article on Presentation and Disclosure in Financial Statements.
One of the most valuable ACCA resources to support your progression
Useful resources
Copyright
All study resources are the copyright of ACCA and can only be used for classroom and student use in preparation for their ACCA exams. They cannot be published in any form (paper or soft copy), or sold for profit in any way, without first gaining the express permission of ACCA. Nor can they be used as examinations, in whole or in part, by other institutions or awarding bodies.
