Sit four original questions in the structure ACCA's study guide describes, on a 3 hours 15 minutes clock. Each figure you enter is checked against the key, and Mia reads each written part and says what it covers and what to add.
Our free paper
4 questions, 100 marks, 195 minutes
Question 1
30 marks: a group with adjustments to make and explain
Question 2
20 marks: reporting and ethical implications, with 2 professional skills marks
Questions 3 and 4
25 marks each; question 4 carries 2 professional skills marks
Feedback
Figures checked, written parts read by Mia, with no mark and no pass or fail
How to use a practice exam
Sit it in one go on the clock: 195 minutes for 100 marks is just under 2 minutes a mark, so about 59 minutes for question 1 and 49 for each Section B question.
Attempt every part: the marks are spread across the parts.
Afterwards, read Mia's notes on each written part, then practise the topics where your figures did not match.
How it is checked
A figure is checked against the key, with the working and the standard it rests on. A written part is read by Mia against the points a strong answer makes: she quotes the sentences that make them and names the next point to add, with no mark and no model answer.
Before the full paper
If you are not ready for a full timed paper, start with the free diagnostic: one short question on every topic in the course's own format, then the topic to fix first and a lesson on it.
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 D32 marks
Foreign currency and foreign operations
On 31 December 2026 the Arden group sold its whole 80% holding in Dunmore Co, a foreign subsidiary whose functional currency is the marl, for $40.0m in cash. At that date Dunmore Co's net assets in the consolidated statements were 150 million marls and the goodwill on it 30 million marls; 5.00 marls = $1. The group measures non-controlling interests at fair value, and their carrying amount at 31 December 2026 was $7.2m.
Cumulative exchange losses of $5.0m on translating Dunmore Co have been recognised in other comprehensive income: $4.0m attributed to the owners of the parent and $1.0m to the non-controlling interest.
What is the gain on the disposal of Dunmore Co in consolidated profit or loss, in $m to one decimal place? (2 marks)
$
Question 2 · Course practice question · Syllabus D1 g to l2 marks
Changes in ownership and disposals
On 1 November 2026 Ingleby Co acquired 100% of Jarrow Co, intending to sell it within a few months. It is actively seeking a buyer at a reasonable price, a sale within one year is highly probable, and the remaining conditions for classification as held for sale are expected to be met within a few weeks. Ingleby Co's year end is 31 December.
How should Jarrow Co be reported in Ingleby Co's consolidated financial statements for the year ended 31 December 2026? (2 marks)
Question 3 · Course practice question · Syllabus C12 marks
Revenue from contracts with customers
On 1 October 2026 Cresswell Co signed a contract to supply a customer with a packaging machine, install it, and service it for two years, for a total price of $540,000. Cresswell Co sells each of these separately: the machine for $480,000, installation for $40,000 and two years' servicing for $80,000. Each is a distinct performance obligation. The machine was delivered and installed on 1 October 2026, when the customer obtained control of it, and the two-year service period began that day; servicing is provided evenly over the two years. Cresswell Co's year ends on 31 December 2026.
What revenue should Cresswell Co recognise from this contract for the year ended 31 December 2026, in $? (2 marks)
Yes. Practice exam 1 here is free: four original written questions in the exam's structure, 100 marks on a 3 hours 15 minutes clock. It is unofficial practice, not an ACCA paper.
Does the practice exam give a mark?
No. Figures are checked against the key and Mia reads the written parts, but neither is an examiner's mark, so the paper gives no pass or fail.
How many marks do I need to pass SBR?
50 of the 100 marks, across both sections.
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.