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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 Practice Questions
Verified exam format metadata for ACCA Strategic Business Reporting is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.