SBR Passed long back, How is it possible to clear the AAA

Welcome to my forum! You don't give me a lot to go on. Presumably you have encountered some financial reporting since you sat P2 - so you won't have forgotten everything. The thing to do is not try to rush AAA and be prepared to refer back to FR(F7)/SBR(P2) notes/lectures - you will find everything for free here https://opentuition.com/acca So if for example, when you come across an internally-generated intangible asset, and you can't remember the IAS 38 recognition criteria, you should look them up and make a note of what it was you had forgotten - e.g. you might have remembered "technical feasibility" but forgotten "intention to sell/use". See also Chapter 14 of our AAA notes and the accompanying lecture https://opentuition.com/acca/aaa/acca-advanced-audit-assurance-aaa-lectures ... FR/SBR topics are examinable to the extent that they are relevant to AAA - e.g. being able to identify risks of material misstatement and substantive procedures to confirm amount recognised in the financial statements.