SBR exam format (Sept 2026 to June 2027 study guide)
| Section | Question | Marks | What it tests |
|---|---|---|---|
| A | Q1 | 30 | Group accounting. You must use a spreadsheet to adjust consolidated financial statements. |
| A | Q2 | 20 | Reporting issues and their ethical implications |
| B | Q3 | 25 | Scenario questions; Section B always includes stakeholder perspectives |
| B | Q4 | 25 | As above |
| Total | 100 | Pass mark 50. Includes 4 professional skills marks: 2 in Q2, 2 in Q4. |
How our SBR mocks work
- Pick your plan: Every Chapter Test Series (a test for every chapter and 2 full mock exams), Part-wise Test Series (5 part tests and 2 full tests), Full Syllabus Mock Tests (2 full tests) or Every Chapter Series + Mentor. All questions are original, written by our faculty in the current exam pattern, not ACCA past papers.
- Type your answers in Word or a spreadsheet, save them as one PDF and upload it.
- Your script comes back within 48 hours of upload, marked question by question, with comments on where the marks went.
- Doubts on your checked mock are answered by our faculty.
What happens to SBR in September 2027?
June 2027 is the last SBR sitting. From September 2027, SBR is replaced by S1, and a pass in SBR carries across as credit. If you are a CA working towards ACCA, passing SBR in March or June 2027 counts under both structures.













