June 2026 ACCA SBL Exam – Instant Poll and Comments

Hi. What were the questions? Thanks.

Anyone get this paper?

Task 1: Scepticism on Junior Analyst’s appraisal; Risks, implications and reccommendations of the product launch

Task 2: Sources of Finance; E-Marketing

Task 3: Responsible Leadership

This DKK SBL paper really threw some curve balls! I was anticipating a question on technology and sustainability, and neither came up! Felt like the pre-seen added little to the scenerio’s actually provided. I got the following questions:

Section 1:
Report evaluating DKK’s performance using financials and KPIs and linking to strategic goals. Just one note on global inflationary pressure, and the rest was a spreadsheet with numbers. (24 marks I think). Found this actually quite difficult to structure, given so much information. Felt very broad and quite hard to link all the info to the strategic goals. Hopefully did enough under the time pressures.

18 Marks I think … But I can’t remember what this was at all! Any clue anyone? I know it wasn’t on technology!!

Section 2:
Report assessing two proposals – one for acquiring a premium salon chain, and another for operating within premium gyms. A lot of pre-seen material, quite financial heavy info again. A lot of breadth for discussion, but very difficult to structure and get everything in within the time frame. Time management is SO key to SBL. Found this one easy to write about and challenged assumptions on both proposals, but difficult to structure/do to time. I think this was 24 marks again.

Advising the CEO on the different leadership styles that could be adopted in the face of change for Salon managers rumuneration. 14 marks I think. Very little case scenerio for this one to link back to. Mainly knowledge based and hard to apply to DKK – felt a bit of a rogue question given the pre-seen material.

Section 3:
Analyse of the independence of the internal auditor. Ethical based question. Found this the easiest question of them all. 20 Marks in total.

The version i had didn’t have much financial in it at all

Q1a) we were given an investment proposal email with a small financial appraisal (literally revenue, cost, profit and payback time) with a few notes complete by a junior.
We had to show sceptism over the figure and advise how to correct. 20 marks
1b) was analysis of 4 risk relating to the investment by internal auditors. 20 marks
Q2a) meeting minutes where they discussed 6 sources of raising finance, overdraft, loan etc and had to say issues and then recommend an option (no figures really) 22 marks
2b) split into 2 requirements. Why e marketing is beneficial and then given a document detailing 8 other methods of marketing and had to recommend 4 to still keep doing with reasons why. 20 marks
3) leadership. Given 5 different issues and had to link it to leadership. Linked back to values of DKK here also. 18 marks

How did you find it?

I wish recommended neither of them, so hopefully you’re not wrong!
High investment and I think the DKK operating margin would actually be diluted based on their estimates.

Yesssss … I was hoping atleast one person would agree with me ??

Yes I got stuck in that as well as profit was so little. But as questions mentioned recommend “either” it means we had to choose one. I choose acquisition of salon chain swirls as it would come with hairdress ( already industry shortage) and also it will also provide related equipment and new client base. Gym we would need to find staff and make capital investment in equipments.

I questioned how they will finance it. As cost of finance can also be a deciding factor.

I believe questions did not give required information to assess the benefits of any the options. Overall paper was ok but this question did threw me off.

To the leadership style question I used the Ashridge college model of Tells vs Sells vs Joins. I know its wrong, maybe should have gone with transformational vs transactional. But can it be leveraged still?