100+ Free ACCA SBL Practice Questions

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2026 Statistics

Key Facts: ACCA SBL Exam

3h 15m

Exam Duration

ACCA SBL Exam Page

100

Total Marks

ACCA SBL Syllabus

Professional Skills Marks

ACCA SBL Syllabus

Pass Mark (of 100)

ACCA

~50%

Recent Pass Rate

ACCA Pass Rates

GBP 268

Standard Entry Fee

ACCA Exam Fees

ACCA SBL is a 3 hour 15 minute session computer-based exam built around a single integrated case study answered entirely through constructed-response tasks. It carries 100 marks: 80 for technical knowledge across nine syllabus areas (leadership, governance, strategy, risk, technology and data analytics, organisational control and audit, finance in planning and decision-making, and innovation, performance excellence and change management) and 20 for professional skills (communication, commercial acumen, analysis, scepticism and evaluation). The pass mark is 50 out of 100. ACCA reported a pass rate of around 50% for SBL in December 2025. The standard exam entry fee is about GBP 268, varying by entry window and region. This bank delivers 100 MCQs as knowledge prep for that syllabus.

Sample ACCA SBL Practice Questions

Try these sample questions to test your ACCA SBL exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In Schein's model of organisational culture, which level is the deepest and hardest to observe directly?

A.Basic underlying assumptions

B.Artefacts

C.Espoused values

D.Norms of behaviour

Explanation: Schein describes three levels: artefacts (visible structures), espoused values (strategies and goals), and basic underlying assumptions. The assumptions are unconscious, taken-for-granted beliefs and are the deepest, most influential and hardest to surface.

2A leader articulates an inspiring vision, builds commitment and stimulates followers to exceed their own self-interest for the good of the organisation. Which leadership style does this best describe?

A.Transactional leadership

B.Transformational leadership

C.Laissez-faire leadership

D.Bureaucratic leadership

Explanation: Transformational leadership (Bass) inspires followers through idealised influence, inspirational motivation, intellectual stimulation and individualised consideration, encouraging them to transcend self-interest for the collective goal.

3Kotter's eight-step model of change management begins with which step?

A.Form a powerful guiding coalition

B.Develop a vision and strategy

C.Create a sense of urgency

D.Generate short-term wins

Explanation: Kotter's first step is to establish a sense of urgency so that complacency is overcome and people are motivated to support the change. The guiding coalition, vision and other steps follow in sequence.

4In Lewin's three-stage change model, what is the purpose of the 'unfreezing' stage?

A.Embedding the change into routines and culture

B.Implementing the new ways of working

C.Measuring the financial benefit of the change

D.Reducing the forces that maintain the current state so people accept change

Explanation: Unfreezing creates the motivation to change by weakening the restraining forces that hold the status quo in place, preparing people to let go of existing behaviours before the change (movement) and refreezing stages.

5Which leadership approach holds that the most effective style depends on the maturity and readiness of followers and the demands of the task?

A.Situational (contingency) leadership

B.Trait theory

C.Great Man theory

D.Servant leadership

Explanation: Situational or contingency leadership (e.g. Hersey-Blanchard) argues there is no single best style; the leader adapts between directing, coaching, supporting and delegating based on follower readiness and the situation.

6Handy's cultural typology describes a culture that depends on a central power source, with rays of influence spreading from the centre and few rules. Which type is this?

A.Role culture

B.Power culture

C.Task culture

D.Person culture

Explanation: In Handy's model, power culture centres on one dominant individual or small group; control radiates from the centre, decisions are fast, and there is little bureaucracy. It suits small, entrepreneurial organisations.

7The McKinsey 7-S framework groups its elements into 'hard' and 'soft' S's. Which of the following is a 'soft' element?

A.Strategy

B.Structure

C.Shared values

D.Systems

Explanation: The soft elements are shared values, skills, staff and style; they are culture-related and harder to change. The hard elements are strategy, structure and systems, which are more tangible and easier to define.

8Belbin's team role theory suggests effective teams need a balance of roles. A 'Plant' in Belbin's model primarily contributes by:

A.Coordinating and delegating tasks among members

B.Turning ideas into practical actions

C.Ensuring deadlines and quality standards are met

D.Generating creative ideas and solving difficult problems

Explanation: The Plant is the creative, unorthodox idea-generator who solves difficult problems. Belbin argues a team needs a mix of thinking, action and people roles to be effective.

9Why is diversity and inclusion increasingly treated as a strategic leadership issue rather than only a compliance matter?

A.It can improve decision quality, innovation and access to talent

B.It removes the need for governance controls

C.It guarantees higher short-term profit in every period

D.It eliminates all organisational conflict

Explanation: Diverse teams bring varied perspectives that can reduce groupthink, strengthen innovation, widen the talent pool and improve stakeholder trust, which is why boards treat inclusion as a value driver, not just legal compliance.

10Servant leadership is most clearly distinguished from other styles by its primary focus on:

A.Maximising the leader's personal authority

B.Serving the growth and wellbeing of followers and stakeholders

C.Strict adherence to rules and procedures

D.Short-term financial targets above all else

Explanation: Servant leadership (Greenleaf) inverts the traditional pyramid: the leader's main role is to support, develop and empower followers and the wider community, with organisational performance following from that service.

About the ACCA SBL Exam

ACCA Strategic Business Leader (SBL) is one of the two Strategic Professional Essentials exams. It is a 3 hour 15 minute integrated case study testing leadership, governance, strategy, risk, technology, control, finance and change, with 80 marks for technical content and 20 marks for professional skills.

Assessment

Question count not published by the exam provider

Time Limit

3 hours 15 minutes

Passing Score

50 marks out of 100 (standard ACCA pass mark)

Exam Fee

Around GBP 268 standard entry, with lower early-entry and higher late-entry fees by window and region (ACCA (Association of Chartered Certified Accountants))

ACCA SBL Exam Content Outline

Syllabus area A

Leadership

Leadership theories, organisational culture (Schein, Handy, McKinsey 7-S), building and leading high-performance teams, diversity and inclusion, and managing change.

Syllabus area B

Governance

Corporate governance frameworks, OECD principles, board structure and committees, agency and stakeholder theory, ethics, CSR, and integrated reporting.

Syllabus area C

Strategy

Strategic analysis (PESTEL, Porter's Five Forces, value chain), strategic capability, strategic choice (Ansoff, BCG, generic strategies), and evaluation.

Syllabus area D

Risk

Identification, assessment and measurement of risk, risk appetite, TARA responses, COSO ERM, the three lines model, and monitoring and mitigation.

Syllabus area E

Technology and Data Analytics

Cloud, mobile and smart technology, big data and analytics, AI, machine learning, robotics, blockchain, e-business, and information systems security and control.

Syllabus area F

Organisational Control and Audit

Management and internal control systems, COSO components, segregation of duties, internal and external audit, compliance, and control reporting.

Syllabus area G

Finance in Planning and Decision-Making

Financial strategy alignment, investment appraisal (NPV, IRR, payback), cost of capital and WACC, gearing, working capital, and sustainable finance.

Syllabus areas H and I

Innovation, Performance Excellence and Change Management

Innovation and disruption, business process re-engineering, benchmarking, balanced scorecard, KPIs, project management, and enabling and leading change.

20 of 100 marks

Professional Skills

Communication, commercial acumen, analysis, scepticism and evaluation applied within the case organisation context across every exam task.

How to Pass the ACCA SBL Exam

What You Need to Know

Passing score: 50 marks out of 100 (standard ACCA pass mark)
Assessment: Question count not published by the exam provider
Time limit: 3 hours 15 minutes
Exam fee: Around GBP 268 standard entry, with lower early-entry and higher late-entry fees by window and region

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

ACCA SBL Study Tips from Top Performers

1Study the syllabus as an integrated whole, because SBL tasks combine leadership, governance, strategy, risk, finance and change rather than testing them in isolation.

2Practise applying models to a scenario, not just memorising them, since marks reward relevant application and judgement over rote definitions.

3Plan answers around the specified role, audience and document format to capture the communication professional skill.

4Allocate around 1.95 minutes per mark in the real exam so timing matches the 100-mark, 195-minute paper.

5Build the professional skills (communication, commercial acumen, analysis, scepticism, evaluation) deliberately, as they are worth 20 marks.

6Read and annotate any advance information so exam time focuses on the requirements, not absorbing background.

Frequently Asked Questions

How is the ACCA SBL exam structured?

SBL is a 3 hour 15 minute session computer-based exam built around a single integrated case study. Candidates answer constructed-response tasks rather than multiple-choice questions, with 80 marks for technical content and 20 marks for professional skills, totalling 100 marks.

What is the ACCA SBL pass mark and pass rate?

The pass mark is 50 out of 100 marks, the standard ACCA pass mark. ACCA reported a pass rate of around 50% for SBL in December 2025, and SBL pass rates typically sit in the mid-40s to around 50% across sittings.

What are the SBL professional skills marks?

Up to 20 of the 100 marks are awarded for professional skills: communication, commercial acumen, analysis, scepticism and evaluation. These are assessed alongside the 80 technical marks across the case-study tasks.

What syllabus areas does ACCA SBL cover?

SBL covers leadership, governance, strategy, risk, technology and data analytics, organisational control and audit, finance in planning and decision-making, and innovation, performance excellence and change management, integrated within a single organisation scenario.

How much does the ACCA SBL exam cost in 2026?

The standard entry fee for SBL is around GBP 268, with a lower early-entry fee and a higher late-entry fee depending on when you enter and your region. A further entry fee applies to each resit attempt.

Do the practice questions here match the real SBL format?

No. The real SBL exam is an integrated case study answered in constructed-response form. This bank provides 100 multiple-choice questions as knowledge prep so you can drill the underlying governance, strategy, risk and leadership syllabus efficiently.

100+ Free ACCA SBL Practice Questions

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