The SBR UK exam has now been withdrawn. We recommend that students requiring to resit this exam take the SBR INT exam, which uses approximately 90% of the same syllabus content. Use the following transitional guidance and resources to support your exam success.
Adjusting to the SBR INT syllabus
The previous SBR UK and SBR INT syllabi were very similar. Students transitioning from the SBR UK to the SBR INT exam will no longer be examined on the small amount of UK specific content, which made up approximately 10% of the SBR UK exam.
The SBR INT syllabus and study guide has been updated for the new September 2025 - June 2026 syllabus year.
Access the SBR INT syllabus and study guide
A summary of these updates are detailed below, alongside recommended resources you can use to find out more about them.
Syllabus updates
IFRS 18
The largest update has been the introduction of six new learning outcomes which examine the principles relating to the structure and content of financial statements and disclosures (as detailed in IFRS 18 Presentation and Disclosure in Financial Statements).
Recommend resources
Study Hub – Chapter 4 – Section 4.2. IFRS 18 Presentation and Disclosure in Financial Statements
Access The Conceptual Framework for Financial Reporting technical article
IFRS Sustainability Disclosure standards versus ESRS
A new learning outcome has been added to discuss the key differences between the IFRS Sustainability Disclosure Standards and the European Sustainability Reporting Standards (ESRS).
Recommended resources
Study Hub – Chapter 21: Sustainability Reporting
Access IFRS Sustainability Disclosure Standards technical article
Access Climate change and IFRS Accounting Standards technical article
IFRS 19
A new learning outcome which tests the application of IFRS 19 principles has been added.
Recommended resource
Study Hub – Chapter 14 – Section 14.5.2. IFRS 19 Subsidiaries without Public Accountability: Disclosures
Exam technique
Good exam technique makes a big difference in the exam. Visit the ACCA Practice Platform to view the SBR INT specimen exam and familiarise yourself with the SBR INT exam. You can also practice using the SBR INT past exams, practice exams, and mock exam.
Practice under timed conditions, plan your answers before writing, and follow the mark allocation to ensure balanced responses. Use clear, structured answers and avoid over-explaining lower-mark questions. The SBR examiner’s reports provide great insights into common mistakes and best practices. We recommend to use these along with question practice in the Practice Platform.
