To reflect the real-world harmonisation of UK Generally Accepted Accounting Principles (UK GAAP) with International Financial Reporting Standards (IFRS), the SBR UK exam was withdrawn following the June 2025 session.
Why we could withdraw SBR UK
The recent changes to FRS 102 meant there were no longer material UK GAAP differences which necessitated having a UK version of the SBR exam.
ACCA’s practising certificate and UK Audit Qualification
Previously as part of the requirements of ACCA's practising certificate and UK audit qualification students must have completed the SBR UK version of the exam. Now, students can have completed either SBR INT or the SBR UK version to meet this part of the requirements. This includes SBR INT passes which were achieved prior to withdrawal of SBR UK.
Students who previously took SBR UK and have yet to pass
From September 2025, we would recommend that students take the SBR INT version of the exam. Approximately 90% of the syllabus content was already the same between the SBR UK and SBR INT versions.
We will shortly make specific support available for students switching from the SBR UK to SBR INT version.
If you have already completed the SBR UK exam
There is no change to the recognition of your SBR UK pass and no requirement for you to take the SBR INT exam.
If you have already completed the SBR INT exam
You now have the opportunity to apply for ACCA’s practising certificate and UK Audit Qualification if you meet the other requirements.
