Apply only the relevant reporting principle, explain the judgement and connect the reporting effect to the stakeholder.
Your real exam
Four compulsory questions: 30, 20, 25 and 25 marks
Time
195 min
Pass mark
50%
Section A · 50 marksone 30-mark and one 20-mark questionSection B · 50 markstwo 25-mark questions
No sign-in needed. Your latest completed result stays on this device—and follows your account if you are signed in.
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Requirement control
Requirement control
Decode this exam’s requirement, then climb the full ACCA verb ladder.
Item 1 of 1
Requirement control
SBR requirement practice
EVALUATE the accounting treatment and explain its effect on the information available to investors.
1. What does EVALUATE control here?
2. IDENTIFY → DESCRIBE: what changes?
3. EXPLAIN → ANALYSE: what changes?
4. ASSESS → EVALUATE: what changes?
5. DISCUSS → RECOMMEND: what changes?
6. ADVISE → JUSTIFY: what does each buy?
7. CRITICALLY EVALUATE: what earns the added depth?
Answer every element first — in the exam, each one matters.
This visit: 0/0
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Time control
Time control
Budget this exam’s real blocks. Reading, planning and checking stay inside each ceiling.
Item 1 of 1
Time control
SBR gives 195 minutes for 100 marks. Four compulsory questions: 30, 20, 25 and 25 marks.
Calculate the control figures. Enter minutes; decimals are accepted.
1.Average minutes per mark
min
2.Ceiling for 30-mark question 1
min
3.Ceiling for 25-mark Section B question
min
Enter an answer for every line — a blank earns nothing in the exam either.
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Mark construction
Mark construction
Pick the three actions that turn knowledge into visible, relevant marks.
Item 1 of 1
Mark construction
SBR answers lose marks when they reproduce everything remembered about a standard instead of applying the relevant slice.
Which three actions would protect marks? (pick 3)
Pick exactly 3.
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CBE execution
CBE execution
Place each action where it belongs. Tap or use the keyboard if you prefer.
Item 1 of 1
CBE execution
SBR CBE control board
Task 1 — Requirement-led reading.
Task 2 — Marker-visible response.
Task 3 — Priority review.
Exhibits
Drag each item into a zone, or select an item and then select its zone. Keyboard: Tab to an item and press Enter to select it, then Tab to a zone and press Enter to place it.
Items
Drop items here
Drop items here
Drop items here
Drop items here
Place every exhibit — including the decoy, which belongs in “Not needed”.
This visit: 0/0
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Attempt and recovery
Attempt and recovery
Choose the move that protects the whole exam when one item consumes too much time.
Item 1 of 1
Attempt and recovery
You have reached the stopping time for a SBR requirement. One sub-part is unfinished and compulsory marks remain.
What is the best exam action now?
Pick an answer first.
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Mock debrief
Mock debrief
A mock improves technique only when the result changes what you practise next.
Item 1 of 1
Mock debrief
Your timed SBR mock scored 46%. You knew much of the content, but misread two requirements and overran the Section A question 1 by 18 minutes.
Which follow-up is most likely to improve the next attempt?
Pick an answer first.
This visit: 0/0
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Professional skills
Professional skills
Spot the three behaviours that can earn SBR professional-skills marks through the technical response.
Item 1 of 1
Professional skills
SBR has 4 professional-skills marks, two in question 2 and two in question 4. Select the three mark-worthy behaviours.
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Professional skills
SBR Professional Skills Hub
Continue with paper-specific drills for Strategic Business Reporting and practise how its professional skills marks are earned.
