Strategic Business Reporting (SBR)

Exam aims

Taking reporting to new levels, students will get the skills needed to confidently speak the language of business and explain reports to a wide variety of stakeholders.

Exam learning highlights

Students will be able to:

  • apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour
  • evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
  • apply professional judgment in the reporting of the financial performance of a range of entities
  • prepare the financial statements of groups of entities
  • interpret and advise on the meaning of financial statements that include non-financial data including segmental, sustainability and integrated reports for different stakeholders
  • communicate the impact of changes in accounting regulation on financial reporting.

How students will benefit

Use our competency framework to find out what skills are linked to Strategic Business Reporting.

Exam support available

To maximise chances of success in the exam, we recommend students arrange tuition with one of our approved learning partners. Find tuition.

Finally, students can use our supported study resources alongside face-to-face or online tuition.