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ACCA – Strategic Business Reporting (SBR – INT) – Compulsory

Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations.


The Strategic Business Reporting (SBR) subject requires you to demonstrate your ability to make strategic business reporting decisions. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. You will need to demonstrate judgement and often consider the perspective of different stakeholders such as investors in your answers.

As well as demonstrating a sound understanding of the specific technical knowledge relating to group financial statements you will also need to exercise professional and ethical judgement.

An important factor in SBR subject success is the underpinning knowledge from Financial Reporting. So, whether you are new to ACCA, have not studied for a while, or just want to check how well you know the core materials, we have created 5 self-check quizzes to assess your underlying knowledge and get personalised advice on your next steps and how to study for SBR efficiently.

Learning Outcomes

On successful completion of this subject, you should be able to:
  • Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour.
  • Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation.
  • Apply professional judgement in the reporting of the financial performance of a range of entities.
  • Prepare the financial statements of groups of entities.
  • Interpret financial statements for different stakeholders.
  • Communicate the impact of changes and potential changes in accounting regulation on financial reporting.
  • Demonstrate employability and technology skills.

Note: The Business Reporting (SBR – INT) exam is part of the Strategic Professional Level of the ACCA qualification. No exemption for this subject.


Registration and Access

Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at info@lgca.uk. Access to the course is valid for 180 days.

Course Access Duration

Enjoy 6 months of unlimited access to all course materials, including videos, assignments, and resources. This period is designed to provide ample time for you to fully engage with and complete the course at your own pace.

Extension Options

Need more time? Extend your access with:

  • 3-Month Extension: £50 + VAT
  • 6-Month Extension: £90 + VAT

To arrange an extension, contact us at info@lgca.uk. Our support team is here to help.


Upon the successful completion of the subject Strategic Business Reporting (SBR – INT), you can advance to the next subject of the ACCA Strategic Professional Level or If you have already completed other subjects, you can proceed to the ethics and professional skills module.

  • Fundamental ethical and professional principles
  • The financial reporting framework
  • Reporting the financial performance of a range of entities
  • Financial statements of groups of entities
  • Interpret financial statements for different stakeholders.
  • The impact of changes and potential changes in accounting regulation
  • Employability and technology skills
  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email

The ACCA qualification is ideal for people who want a career in finance and business.

Format: Paper Based

Availability: March, June, September, and December

Pass: A score of 50%

Length: 3 hours and fifteen minutes

Questions: The exam consists of two sections: Section A will consist of two scenario-based questions that will total 50 marks. In section B, you will be required to answer a further two questions, each worth 25 marks which may be scenario or case-study, or essay based and will contain both discursive and computational elements.

Please Note: Official Exam is not provided; it should be purchased separately.

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