SBR is a 3 hours 15 minutes exam of 100 marks in two sections. Every question is compulsory and every question is a written scenario question.
Length
3 hours 15 minutes
Section A, question 1
30 marks: group accounting, with a spreadsheet to adjust consolidated statements
Section A, question 2
20 marks: the reporting and ethical implications of specific events
Section B
2 scenario questions of 25 marks, one always involving stakeholder perspectives
Professional skills
2 marks in question 2 and 2 in question 4
Pass mark
50% of 100 marks
Section A: 50 marks
Question 1, worth 30 marks, examines group accounting (syllabus area D). ACCA's study guide says you discuss issues in group accounting and use a spreadsheet to adjust a consolidated financial statement, and the question is likely to include other reporting issues from area C.
Question 2, worth 20 marks, asks for the reporting implications and the ethical implications of specific events in a contemporary scenario.
Section B: 50 marks
Two further questions of 25 marks each. ACCA describes them as discursive and scenario based, possibly with calculations, and able to cover any part of the syllabus. One of them, or part of one, always asks you to consider stakeholder perspectives.
Professional skills marks
Question 2 and question 4 each carry 2 professional skills marks, 4 in all. ACCA says each question explains what those marks are awarded for.
Sessions
The examinable documents for this syllabus cover the September 2026, December 2026, March 2027 and June 2027 sessions.
Try 3 questions
Short questions in the course’s own format, not ACCA’s: the exam itself is all written.
Question 1 · Course practice question · Syllabus D1 a to f2 marks
Business combinations, goodwill and non-controlling interests
On 1 January 2024 Penrith Co acquired 70% of the equity shares of Quarrie Co. It measures the non-controlling interest at fair value, which was $18m at acquisition. Quarrie Co's net assets were $40m at acquisition and $60m at 31 December 2026 (carrying amounts in its own statements).
At acquisition the fair value of Quarrie Co's plant was $5m above its carrying amount; the plant had a remaining life of 5 years. During 2026 Quarrie Co sold goods to Penrith Co for $10m at a markup of 25% on cost, and half of them were still in Penrith Co's inventory at 31 December 2026. Goodwill impairment recognised to date is $2m. Profit or loss, including any goodwill impairment, is shared between the parent and the non-controlling interest in proportion to their holdings.
What is the non-controlling interest in the consolidated statement of financial position at 31 December 2026, in $m to one decimal place? (2 marks)
$
Question 2 · Course practice question · Syllabus A12 marks
Ethics in corporate reporting
Greta is the finance director of Fairley Co and a professional accountant. Half of her annual bonus depends on Fairley Co reporting an operating profit above $20m for the year ended 31 December 2026. The draft operating profit is $21.4m. An impairment review shows that a factory is impaired by $2m, and Greta is considering leaving the impairment until next year.
Which threat to Greta's compliance with the fundamental principles does the bonus arrangement create? (2 marks)
Question 3 · Course practice question · Syllabus E12 marks
EPS, segments and performance measures
Dunmore Co has five operating segments. Its internal reports show these figures for 2026, all in $m.
Three hours and fifteen minutes. ACCA's study guide describes the syllabus as assessed by a three-hour fifteen-minute examination.
Does SBR have multiple choice questions?
No. ACCA's study guide describes four scenario-based questions: two in Section A and two discursive questions in Section B. The short questions in this course are its own practice format.
What is the pass mark for SBR?
50%. ACCA's study guide says the pass mark for all ACCA Qualification examinations is 50%.
Do I use a spreadsheet in SBR?
Yes. ACCA's study guide says candidates use a spreadsheet to adjust consolidated financial statements in question 1.
Unofficial practice for the ACCA Strategic Business Reporting (SBR) exam, not affiliated with ACCA. ACCA is a trademark of the Association of Chartered Certified Accountants, which does not endorse this course. Every question here is original. No VAT is charged.