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Review of the December 2025 SBR Exam – Version Imbalance
I’m posting this because the difference between the two versions of the December 2025 SBR exam was far too big to ignore. Many of us who sat the version with SOFP, FX, a tiny equity extract, warranty adjustment, significant financing, and a narrow sustainability question genuinely felt the paper was a lot harder than the other version that focused on SOPL, operating segments, and a more straightforward structure.
This imbalance made the experience feel unfair. Students prepare based on the weighting and breadth of the syllabus, and when one version leans heavily on niche areas while the other stays closer to the core content, it puts one group at a clear disadvantage.
I think students should email ACCA and give feedback about this sitting. If enough people raise the issue, ACCA may at least review the performance data for each version and ensure that both papers meet the same standard of difficulty.
We all understand that ACCA must produce different versions, but the difficulty level should still be aligned. This sitting didn’t feel consistent, and it’s important that the concerns are heard.