100+ Free ACCA SBR Practice Questions

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2026 Statistics

Key Facts: ACCA SBR Exam

3h 15m

Exam Duration

ACCA SBR Syllabus and Study Guide

50%

Pass Mark

ACCA Qualification Exam Rules

A-G

Syllabus Areas

ACCA SBR Syllabus

IFRS 18

Replaces IAS 1 (from Sep 2025)

ACCA SBR Technical Article

50 marks

Section A Case Study

ACCA SBR Exam Structure

~50%

Typical Pass Rate

ACCA Exam Performance Data

ACCA SBR is a 3-hour-15-minute session computer-based exam. Section A has two case-study questions worth 50 marks (a group/consolidation scenario including ethics), and Section B has two 25-mark questions on reporting issues, with professional skills marks awarded. The syllabus spans areas A-G: ethics, the financial reporting framework, reporting the performance of a range of entities (advanced IFRS), group financial statements, interpreting statements for stakeholders, and current developments. From September 2025, IFRS 18 is examinable and replaces IAS 1. The pass mark, as for all ACCA exams, is 50%.

Sample ACCA SBR Practice Questions

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

1Under the IESBA / ACCA Code of Ethics, which threat to compliance with the fundamental principles arises when an accountant prepares financial statements and then is asked to audit those same statements?

A.Self-review threat

B.Intimidation threat

C.Advocacy threat

D.Familiarity threat

Explanation: A self-review threat occurs when a previous judgement made by the professional accountant must be re-evaluated by that same accountant. Auditing financial statements the accountant prepared means reviewing one's own prior work, which is the textbook self-review threat.

2A finance director pressures the reporting accountant to recognise revenue early to meet a profit forecast tied to a bonus. Which TWO fundamental principles of the ACCA Code are most directly threatened?

A.Integrity and professional behaviour only

B.Integrity and objectivity

C.Confidentiality and professional competence

D.Professional competence and confidentiality

Explanation: Recognising revenue early to manipulate results compromises integrity (being straightforward and honest) and objectivity (not allowing bias, conflict of interest or undue influence to override professional judgement). The self-interest and intimidation threats here erode both principles.

3In SBR Section A, ethics questions typically award marks for both technical analysis and professional skills. What is the most appropriate first step when responding to an ethical scenario?

A.Immediately resign from the engagement

B.Report the entity to the financial reporting regulator without further analysis

C.Identify the specific threats and the fundamental principles affected, then evaluate their significance

D.Restate the prior-year financial statements

Explanation: The Code's conceptual framework requires the accountant to identify threats, evaluate their significance, and apply safeguards. Identifying the relevant threats and principles before recommending action demonstrates the structured judgement that earns professional-skills marks.

4An accountant accepts an unusually large, contingent fee structured to increase if reported profit exceeds a target. Which threat is created and why is it problematic?

A.No threat arises because contingent fees are always permitted

B.Familiarity threat, because the relationship is long-standing

C.Advocacy threat, because the accountant defends the entity in court

D.Self-interest threat, because the fee creates a financial incentive to bias the figures

Explanation: A self-interest threat arises when a financial or other interest inappropriately influences judgement. A profit-linked contingent fee gives the accountant a direct financial incentive to overstate profit, compromising objectivity.

5The IASB's Conceptual Framework for Financial Reporting identifies two fundamental qualitative characteristics of useful financial information. They are:

A.Relevance and faithful representation

B.Comparability and verifiability

C.Timeliness and understandability

D.Prudence and materiality

Explanation: The Conceptual Framework names relevance and faithful representation as the two fundamental qualitative characteristics. Comparability, verifiability, timeliness and understandability are the four enhancing qualitative characteristics that improve usefulness.

6Under the IASB Conceptual Framework, how is an asset defined?

A.A resource that the entity legally owns

B.A present economic resource controlled by the entity as a result of past events

C.Any item with a measurable monetary value

D.A future inflow of cash to the entity

Explanation: The 2018 Conceptual Framework defines an asset as a present economic resource controlled by the entity as a result of past events, where an economic resource is a right with the potential to produce economic benefits. Control, not legal ownership, is the determining factor.

7From September 2025, IFRS 18 Presentation and Disclosure in Financial Statements is examinable in SBR and supersedes which standard?

A.IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

B.IAS 7 Statement of Cash Flows

C.IAS 1 Presentation of Financial Statements

D.IFRS 7 Financial Instruments: Disclosures

Explanation: IFRS 18, issued in April 2024 and effective for annual periods beginning on or after 1 January 2027, replaces IAS 1. It introduces defined categories in the statement of profit or loss, required subtotals, and disclosure of management-defined performance measures.

8IFRS 18 requires income and expenses in the statement of profit or loss to be classified into defined categories. Which of the following is one of the three required categories that lead to the operating and financing subtotals?

A.Discontinued category

B.Comprehensive category

C.Revaluation category

D.Operating category

Explanation: IFRS 18 requires classification into operating, investing and financing categories (plus income taxes and discontinued operations), producing newly required subtotals of operating profit and profit before financing and income taxes. This improves comparability of the income statement structure.

9An entity changes an accounting policy voluntarily. Under IAS 8, how should the change normally be accounted for?

A.Retrospectively, restating comparatives as if the new policy had always applied

B.Prospectively from the date of change

C.By a cumulative adjustment recognised only in the current year's profit or loss

D.Only through disclosure, with no adjustment to the figures

Explanation: IAS 8 requires voluntary changes in accounting policy to be applied retrospectively unless impracticable, adjusting the opening balance of each affected equity component and restating comparatives. Changes in accounting estimates, by contrast, are applied prospectively.

10Under the IASB Conceptual Framework, the going concern assumption underlies the preparation of financial statements. What does it assume?

A.The entity will be sold within twelve months

B.The entity will continue in operation for the foreseeable future and has neither the intention nor the need to liquidate

C.All assets will be measured at fair value

D.Profits will increase year on year

Explanation: Going concern assumes the entity will continue operating for the foreseeable future without the intention or need to liquidate or curtail materially the scale of operations. If this assumption is not appropriate, the statements must be prepared on a different (break-up) basis.

About the ACCA SBR Exam

ACCA Strategic Business Reporting (SBR) is a compulsory Strategic Professional Essentials exam testing advanced corporate reporting under IFRS, including complex group accounting, advanced standards, ethics, and the interpretation and communication of reporting issues to stakeholders.

Assessment

Question count not published by the exam provider

Time Limit

3 hours 15 minutes (session CBE)

Passing Score

50%

Exam Fee

ACCA SBR exam entry fee varies by entry window and region; see the current ACCA fee schedule (ACCA (Association of Chartered Certified Accountants))

ACCA SBR Exam Content Outline

Section A (every sitting)

Fundamental Ethical and Professional Principles

IESBA/ACCA Code of Ethics, fundamental principles, threats and safeguards, and applying professional and ethical judgement to reporting scenarios, including professional skills marks.

Embedded across the paper

The Financial Reporting Framework

The IASB Conceptual Framework, qualitative characteristics, IFRS 18 presentation and disclosure (replacing IAS 1), IAS 8 policies, estimates and errors, and the regulatory environment.

Sections A and B

Reporting the Performance of a Range of Entities

Advanced IFRS: revenue (IFRS 15), leases (IFRS 16), financial instruments (IFRS 9), pensions (IAS 19), share-based payment (IFRS 2), deferred tax (IAS 12), impairment, provisions and fair value.

Section A case study

Financial Statements of Groups of Entities

Consolidations, complex groups, step acquisitions and disposals, associates and joint arrangements, foreign subsidiaries (IAS 21), and consolidated statements of cash flows.

Section B stakeholder requirement

Interpreting Financial Statements for Stakeholders

Ratio analysis, earnings quality, the effect of accounting choices on comparability, alternative performance measures, and communicating reporting issues to stakeholders.

Current issues

Impact of Changes and Developments

Emerging issues, IFRS 18, sustainability reporting (IFRS S1/S2 and the ISSB), integrated reporting, management commentary, and the direction of travel in corporate reporting.

UK stream only

UK Adaptation (UK Variant)

The SBR (UK) variant additionally examines relevant UK GAAP (FRS 102) differences and aspects of the UK regulatory framework alongside the core IFRS syllabus.

How to Pass the ACCA SBR Exam

What You Need to Know

Passing score: 50%
Assessment: Question count not published by the exam provider
Time limit: 3 hours 15 minutes (session CBE)
Exam fee: ACCA SBR exam entry fee varies by entry window and region; see the current ACCA fee schedule

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 SBR Study Tips from Top Performers

1Practise full group consolidations, including complex groups and consolidated cash flows, because Section A is dominated by group accounting.

2Treat ethics as a recurring topic: rehearse identifying threats, principles and safeguards so you earn the professional skills marks.

3Learn the principles behind each IFRS, not just the rules, because SBR rewards explaining the reporting treatment and its impact.

4Use the IFRS 18 technical article to understand the new income-statement categories and required subtotals that replace IAS 1.

5Develop a clear written style; constructed-response marks depend on explaining and applying, not just stating standards.

6Work official ACCA specimen and past exams to time, then review the examiner's reports for common candidate errors.

Frequently Asked Questions

What is the format of the ACCA SBR exam?

ACCA SBR is a 3-hour-15-minute session computer-based exam. Section A has two case-study questions totalling 50 marks, including a group/consolidation scenario and ethics. Section B has two 25-mark questions on reporting issues. Answers are constructed-response, and professional skills marks are awarded.

What is the pass mark for ACCA SBR?

The pass mark for SBR, in common with all ACCA Qualification exams, is 50%. The exam is marked out of 100, including professional skills marks for the quality of analysis and communication.

What standards are examinable in ACCA SBR in 2026?

SBR examines advanced IFRS, including IFRS 3, IFRS 9, IFRS 10, IFRS 11, IFRS 13, IFRS 15, IFRS 16, IAS 12, IAS 19, IAS 28, IAS 36, IAS 37, IAS 38 and IFRS 2. From September 2025, IFRS 18 is examinable and replaces IAS 1, and sustainability reporting (IFRS S1/S2) features in current developments.

Is there a UK variant of ACCA SBR?

Yes. Candidates can sit SBR (INT) or SBR (UK). The UK variant covers the same core IFRS syllabus but may additionally examine relevant UK GAAP (FRS 102) differences and aspects of the UK regulatory framework.

How is ethics tested in ACCA SBR?

Ethics is examined in Section A of every SBR exam. The first question typically includes an ethical or professional issue worth several marks, plus professional skills marks for the quality of the candidate's discussion and judgement.

How long is the ACCA SBR exam?

SBR is a 3-hour-15-minute session computer-based exam. Candidates should plan their time across the two Section A and two Section B requirements, allowing time to read scenarios and structure constructed-response answers.

Does this free bank match the real SBR exam format?

The real SBR exam uses written, constructed-response questions, not multiple-choice. This free bank of 100 multiple-choice questions is knowledge prep: the advanced IFRS and group-accounting content is highly testable in MCQ form to build the technical foundation SBR requires.

When can I sit ACCA SBR?

SBR is offered in ACCA's quarterly exam sessions (typically March, June, September and December). Candidates book through ACCA exam entry within the published entry windows.

100+ Free ACCA SBR Practice Questions

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