How long does it take to complete the SBR course?

The SBR course is designed for flexible learning. Most students complete it in 8-12 weeks studying 6-8 hours per week. You can progress at your own pace with lifetime access to all materials.

Do I get access to practice exams and mock assessments?

Yes — your course includes comprehensive practice questions, mock assessments, and exam-style scenarios with detailed feedback to help you identify areas for improvement.

What support is available during my studies?

You have access to expert tutors through discussion forums, weekly live Q&A sessions, and office hours. Our tutors are industry professionals with extensive teaching experience.

SBR · Strategic Professional · ACCA

Strategic Business Reporting

Strategic Business Reporting (SBR) is a compulsory professional-level paper covering advanced financial reporting, IFRS standards, and the preparation and analysis of complex financial statements. It expects you to apply judgement and professional scepticism, not just technical knowledge.

167 lessons Pass guarantee

What you'll learn

IFRS conceptual framework and professional judgement
Complex group consolidations and IFRS 10/11/12
Financial instruments: IFRS 9 and IFRS 7
Revenue (IFRS 15) and leases (IFRS 16)
Integrated reporting and sustainability disclosures
Ethical issues in financial reporting

Objective Test Exam

SBR Objective Test

Computer-based exam taken at a Pearson VUE test centre. Sat independently — no aggregation of marks with other subjects. Available in March, June, September & December.

Questions

195

Minutes

50%

Pass mark

Sessions/yr

Practice Exams

Practice Questions

Test your understanding with practice questions covering every examinable topic. Get instant feedback and detailed explanations after every attempt.

Instant results with detailed explanations

Unlimited practice attempts

Performance tracking and analytics

Subject Access Required

Practice exams are available to all students with subject access. Get access to unlock unlimited practice exams with detailed explanations and performance analytics.

Subject access includes:

All video lessons

Unlimited practice exams

Detailed answer explanations

Performance analytics

Get Full Access

Study Plan

Personalized learning path

View Study Plan

What you'll study

A. Fundamental ethical and professional principles

Understand the ethical foundation of professional reporting. This section explores integrity, objectivity, and ethical dilemmas in financial reporting.

1 module · 6 lessons

B. The financial reporting framework

Explore the principles and objectives that shape IFRS and how conceptual frameworks underpin consistent global reporting.

2 modules · 10 lessons

C. Reporting the financial performance of a range of entities

Study how different industries and business models report income, expenses, and other performance metrics under IFRS.

12 modules · 65 lessons

D. Financial statements of group entities

Master group accounting, including consolidations, joint arrangements, and associates, along with IFRS-specific treatments.

6 modules · 31 lessons

E. Interpret financial statements for different stakeholders

Learn how to present and explain financial results from the perspectives of investors, creditors, and regulators.

2 modules · 11 lessons

F. The impact of changes and potential changes in accounting regulation

Understand how evolving IFRS standards affect preparers and users, and learn to anticipate implications of proposed changes.

1 module · 3 lessons

SBR (INT) specimen paper 1

These debriefs walk through complex financial reporting scenarios. Learn how to structure technical arguments, apply IFRS to real-world cases, and earn professional marks.

4 modules · 12 lessons

SBR (INT) specimen paper 2

These debriefs walk through complex financial reporting scenarios. Learn how to structure technical arguments, apply IFRS to real-world cases, and earn professional marks.

4 modules · 14 lessons

SBR (INT) March 2024 mock 1

These debriefs walk through complex financial reporting scenarios. Learn how to structure technical arguments, apply IFRS to real-world cases, and earn professional marks.

4 modules · 15 lessons

Get access

Strategic Business Reporting

£199 lifetime access

All video lessons, exercises and resources
Unlimited practice exams with detailed feedback

Get SBR — £199 View all pricing options

How it works for SBR

Step 1

Learn

Grasp the SBR syllabus fast.

167 lessons covering every examinable area — nothing more, nothing less. No 40-hour lecture series when 15 will do.

Expert-led video lessonsDownloadable course notesAI video assistant

Step 2

Practise

Sit the SBR exam before you sit it for real.

0-question objective test mocks replicating official ACCA conditions. Same format, same timing, same pressure. Full worked explanations for every answer.

0-question mock examsWorked explanationsUnlimited attemptsPerformance tracking

Step 3

Diagnose

Stop revising SBR topics you already know.

After every mock, VIVA maps your SBR strengths and weaknesses and rebuilds your study path around what actually needs work. Instant AI-enhanced marking with expert oversight. The speed of technology, the judgement of real experts.

Instant markingStrength & weakness mapSmarter sequencingExpert oversight

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Frequently asked questions

Most students complete SBR in 8–12 weeks studying 6–8 hours per week. You have lifetime access so you can progress at your own pace.

Yes — every learning outcome in the SBR syllabus is covered across the video lessons and practice questions.

Yes — your course includes unlimited objective test practice with 0-question exams, instant feedback, and detailed explanations for every question.

Yes. If you complete the course and don't pass your exam, we'll refund your course fee in full. Terms apply — see our pass guarantee page for details.