Strategic Business Reporting (SBR-INT)

Strategic Business Reporting (SBR-INT)

Syllabus and
study guide.

September 2025 to June 2026

Designed to help with planning study and to provide detailed
1
information on what could be assessed in any examination session
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 Strategic Business Reporting (SBR-INT)

Contents
1. Introduction to the syllabus ................................................................................................ 3
2. Main capabilities ................................................................................................................ 4
3. Intellectual levels ............................................................................................................... 5
4. The syllabus ....................................................................................................................... 6
5. Detailed study guide ........................................................................................................... 7
6. Summary of changes to Strategic Business Reporting (SBR-INT) ........................................ 12
7. Approach to examining the syllabus .................................................................................. 13
8. Relational diagram linking Strategic Business Reporting (SBR-INT) with other exams .......... 14
9. Guide to ACCA examination structure and delivery mode .................................................. 14
10. The structure of ACCA qualification ................................................................................ 16
11. Guide to ACCA examination assessment ........................................................................ 17
12. Learning hours and education recognition ....................................................................... 18

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 Strategic Business Reporting (SBR-INT)

1. Introduction to the syllabus

The aim of the syllabus is to discuss, apply and evaluate the concepts, principles and practices
that underpin the preparation and interpretation of corporate reports in various contexts
including the ethical assessment of managements’ stewardship and the information needs of
the primary users of the financial statements.

The syllabus for Strategic Business Reporting assumes knowledge acquired at the Applied
Skills level including the core technical capabilities to prepare and analyse financial reports for
single and combined entities.

The syllabus requires students to examine corporate reporting from a number of perspectives,
not only from the point of view of the preparer of corporate reports, but also from the
perspective of a variety of different stakeholders such as finance providers and investors. The
syllabus further requires the assessment and evaluation of the reporting decisions made by
management and their implications for a range of stakeholders and entities. It also explores the
professional and ethical responsibilities of the accountant to these stakeholders.

The subject matter of the syllabus requires students to have an understanding of the
International Accounting Standards Board’s (IASB) Conceptual Framework for Financial
Reporting and to use the Conceptual Framework as a basis for judgement in applying IFRS®
Accounting Standards in corporate reports. The syllabus considers both the principles and
practices of IFRS Accounting Standards and uses these principles as a basis for the preparation
of the financial statements of single entities and groups.

The syllabus requires students to reflect on the usefulness of corporate reports to stakeholders
and to discuss the nature of the information that would help stakeholders assess the future
prospects of the entity. This involves the analysis and interpretation of corporate reports, and
the provision of advice on the reporting implications of transactions.

The penultimate section of the syllabus addresses developments in corporate reporting and the
implications of any potential changes. This includes the ability to explain the implications of a
range of contemporary issues for a business and its stakeholders, as well as the ability to apply
the IFRS Sustainability Disclosure Standards.

Question scenarios will be based in contemporary business settings; however, candidates will
not be required to have detailed knowledge of these businesses.

The final section of the syllabus contains outcomes relating to the demonstration of
appropriate digital and employability skills in preparing for and taking the Strategic Business
Reporting examination. This includes being able to access and open exhibits, requirements and
response options from different sources and being able to use the relevant functionality and
technology to prepare and present response options in a professional manner. These skills are
specifically developed by practicing and preparing for the Strategic Business Reporting exam,
using the learning support content for computer-based exams available via the practice
platform and the ACCA website and will need to be demonstrated during the live exam.

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 Strategic Business Reporting (SBR-INT)

2. Main capabilities
On successful completion of this paper, candidates should be able to:

A Apply fundamental ethical and professional principles to ethical dilemmas and discuss the
consequences of unethical behaviour

B Evaluate the appropriateness of the financial reporting framework and critically discuss
changes in accounting regulation

C Apply professional judgement in the reporting of the financial performance of a range of

entities

NOTE the learning outcomes in Section C of the syllabus can apply to: single entities,
groups, public sector entities and not-for profit entities (where appropriate)

D Prepare the financial statements of groups of entities

E Interpret financial and non-financial information for different stakeholders

F Communicate the impact of changes and potential changes in accounting regulation on

financial reporting

G Demonstrate employability and technology skills

This diagram illustrates the flows and links between the main capabilities of the syllabus and
should be used as an aid to planning, teaching and learning in a structured way.

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 Strategic Business Reporting (SBR-INT)

3. Intellectual levels
The syllabus is designed to progressively broaden and deepen the knowledge, skills and
professional values demonstrated by the student on their way through the qualification.

The specific capabilities within the detailed syllabuses and study guides are assessed at one of
three intellectual or cognitive levels:

Level 1: Knowledge and comprehension

Level 2: Application and analysis
Level 3: Synthesis and evaluation

Very broadly, these intellectual levels relate to the three cognitive levels at which the Applied
Knowledge, the Applied Skills and the Strategic Professional exams are assessed.

Each subject area in the detailed study guide included in this document is given a 1, 2, or 3
superscript, denoting intellectual level, marked at the end of each relevant learning outcome.
This gives an indication of the intellectual depth at which an area could be assessed within the
examination. However, while level 1 broadly equates with Applied Knowledge, level 2 equates
to Applied Skills and level 3 to Strategic Professional, some lower-level skills can continue to be
assessed as the student progresses through each level. This reflects that at each stage of study
there will be a requirement to broaden, as well as deepen capabilities. It is also possible that
occasionally some higher-level capabilities may be assessed at lower levels.

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 Strategic Business Reporting (SBR-INT)

4. The syllabus E Interpret financial and non-financial

information for different stakeholders

A Fundamental ethical and professional 1. Analysis and interpretation of financial

principles and non-financial information and
measurement of performance
1. Professional and ethical behaviour in
corporate reporting F The impact of changes and potential
changes in accounting regulation
B The financial reporting framework
1. Discussion of issues in financial reporting
1. The applications, strengths and
weaknesses of the accounting framework
G Employability and technology skills
C Reporting the financial performance of
a range of entities 1. Use computer technology to efficiently
access and manipulate relevant
1. Revenue information.

2. Non-current assets 2. Work on relevant response options, using

available functions and technology, as
3. Financial instruments would be required in the workplace.

4. Leases 3. Navigate windows and computer screens

to create and amend responses to exam
5. Employee benefits requirements, using the appropriate tools.

6. Income taxes 4. Present data and information effectively,

using the appropriate tools.
7. Provisions, contingencies and events after
the reporting period

8. Share-based payment

9. Fair Value Measurement

10. Presentation and disclosure in financial

statements

11. Other reporting issues

D Financial statements of groups of

entities

1. Group accounting including statements of

cash flows

2. Associates and joint arrangements

3. Foreign transactions and entities

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 Strategic Business Reporting (SBR-INT)

5. Detailed study guide statement of profit or loss and other

comprehensive income.[3]

A Fundamental ethical and C Reporting the financial

professional principles performance of a range of
1. Professional and ethical behaviour in entities
corporate reporting
1. Revenue
a) Appraise and discuss the importance of
ethical and professional behaviour in a) Discuss and apply the criteria that must
complying with accounting and be met before an entity can recognise
sustainability standards and corporate revenue.[3]
reporting requirements in contemporary
business scenarios.[3] b) Discuss and apply the criteria for
recognition of contract revenue and
b) Assess and discuss the consequences of contract costs including contract
unethical behaviour by management in modifications.[3]
carrying out their responsibility for the
preparation of corporate reports.[3] c) Evaluate and apply the recognition and
measurement of revenue including
performance obligations satisfied over
B The financial reporting time, sale with a right of return,
framework repurchase agreements, consignment
arrangements, warranties, variable
1. The applications, strengths and consideration, principal versus agent
weaknesses of an accounting considerations and non-refundable up-
framework front fees.[3]

a) Discuss the importance of the 2. Non-current assets

Conceptual Framework for Financial
Reporting in underpinning the production a) Evaluate and apply the recognition,
of accounting standards.[3] derecognition and measurement of non-
current assets including impairments and
b) Discuss the objectives, principles and revaluations.[3]
limitations of financial reporting including
presentation and disclosure of b) Evaluate and apply the accounting
information.[3] requirements for the classification and
measurement of non-current assets held
c) Discuss the qualitative characteristics of for sale.[3]
useful financial information including
disclosure.[3] c) Evaluate and apply the accounting
treatment of investment properties
d) Evaluate the principles of recognition, including classification, recognition,
derecognition and measurement, measurement and change of use.[3]
including measurement uncertainty and
materiality.[3] d) Evaluate and apply the accounting
treatment of intangible assets including
e) Critically discuss and apply the definitions the criteria for recognition and
of the elements of financial statements measurement subsequent to
and the reporting of items in the acquisition.[3]

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 Strategic Business Reporting (SBR-INT)

e) Evaluate and apply the accounting b) Evaluate and apply the accounting for
treatment for borrowing costs.[2] leases by lessors including accounting for
subleases.[3]
3. Financial instruments
c) Evaluate and apply the circumstances
a) Evaluate and apply the initial recognition where there may be re-measurement of
and measurement of financial the lease liability.[3]
instruments including the business model
test.[3] d) Justify and apply the separation of the
components of a lease contract into lease
b) Explain and apply the subsequent and non-lease elements.[3]
measurement of financial assets and
financial liabilities including the fair value e) Evaluate and apply the recognition
option and financial liability exemptions under the current leasing
modifications.[3] standard.[3]

c) Discuss and apply the derecognition of f) Discuss and apply the accounting for sale
financial assets and financial liabilities.[2] and leaseback transactions.[3]

d) Discuss and apply the reclassification of 5. Employee benefits

financial assets.[2]
a) Evaluate and apply the accounting
e) Account for derivative financial treatment of short term and long-term
instruments.[2] employee benefits, termination benefits
and defined contribution and defined
f) Explain and apply the qualifying criteria for benefit plans.[3]
hedge accounting and account for fair
value hedges and cash flow hedges b) Account for gains and losses on
including hedge effectiveness.[2] settlements and curtailments.[2]

g) Discuss and apply the general approach c) Account for the “Asset Ceiling” test and
to impairment of financial instruments the reporting of actuarial gains and
including the basis for estimating losses.[2]
expected credit losses.[2]
6. Income taxes
h) Discuss the implications of a significant
increase in credit risk.[2] a) Evaluate and apply the recognition and
measurement of current and deferred tax
i) Discuss and apply the treatment of liabilities and assets.[3]
purchased or originated credit impaired
financial assets.[2] b) Discuss and apply the treatment of
deferred taxation on a business
4. Leases combination.[2]

a) Evaluate and apply the lessee accounting

requirements for leases including the
identification of a lease and the
measurement of the right-of-use asset
and lease liability.[3]

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 Strategic Business Reporting (SBR-INT)

7. Provisions, contingencies and events d) Evaluate and apply the principles relating
after the reporting period to aggregation, disaggregation and
offsetting when preparing financial
a) Evaluate and apply the recognition, de- statements and disclosure notes.[3]
recognition and measurement of
provisions, contingent liabilities and e) Discuss and apply the principles which
contingent assets including onerous maximise the usefulness of disclosure
contracts, environmental provisions and notes.[3]
restructuring provisions.[3]
f) Discuss and apply the principles relating
b) Evaluate and apply the accounting for
to the disclosure of management-defined
events after the reporting period.[3]
performance measures.[3]
8. Share-based payment
11. Other reporting issues
a) Evaluate and apply the recognition and
measurement of share-based payment a) Evaluate and apply the accounting for,
transactions.[3] and disclosure of, government grants and
other forms of government assistance.[3]
9. Fair Value Measurement
b) Appraise and apply the judgements made
a) Evaluate and apply the principles of ‘fair in selecting and applying accounting
value’ measurement and ‘active policies, accounting for changes in
market’.[3] estimates and reflecting corrections of
prior period errors.[3]
b) Evaluate and apply the ‘fair value
hierarchy’ including valuation c) Discuss and apply the principles relating
techniques.[3] to going concern.[3]

c) Justify and apply the principles of highest d) Identify related parties and assess the
and best use, most advantageous and implications of related party relationships
principal market.[3] in the preparation of corporate reports.[2]

10. Presentation and disclosure in financial e) Discuss the key differences in accounting
statements treatment between full IFRS Accounting
Standards and the IFRS for SMEs®
Standard, including the simplifications
a) Discuss and apply the principles relating
introduced by the IFRS for SMEs
to the format, content and presentation of
Standard.[2]
the statement of profit or loss and other
comprehensive income.[3]
D Financial statements of groups
of entities
b) Discuss and apply the principles relating
to the format, content and presentation of
1. Group accounting including statements
the statement of financial position,
of cash flows
including requirements for classifying
items as current or non-current.[3]
a) Evaluate and apply the principles behind
determining whether a business
c) Discuss and apply the principles relating combination has occurred including the
to the format, content and presentation of control principle.[3]
the statement of cash flows.[3]

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 Strategic Business Reporting (SBR-INT)

b) Evaluate and apply the acquisition the consolidated statement of cash

method of accounting for a business flows.[3]
combination including identifying an
acquirer and the principles in determining 2. Associates and joint arrangements
the cost of a business combination.[3]
a) Discuss and apply the principle of
c) Justify the recognition and measurement significant influence and apply the equity
criteria used for identifying acquired method of accounting for associates.[3]
assets and liabilities including contingent
amounts and intangible assets.[3] b) Discuss and apply the application of the
joint control principle and apply to the
d) Evaluate and apply the accounting for classification of joint arrangements.[3]
goodwill and non-controlling interests.[3]
3. Foreign transactions and entities
e) Evaluate and apply the accounting
principles relating to a business a) Evaluate and apply the translation of
combination achieved in stages.[3] foreign currency amounts and
transactions into the functional currency
f) Determine and apply appropriate and the presentational currency.[3]
procedures to be used in preparing
consolidated financial statements.[3] b) Evaluate and apply the principles relating
to the consolidation of foreign operations,
g) Evaluate and apply the implications of including subsidiaries, associates and
changes in ownership interest and loss of joint arrangements, and their disposal.[3]
control or significant influence.[3]
E Interpret financial and non-
h) Appraise the impact on group financial financial information for
statements where activities have been different stakeholders
discontinued.[3]
1 Analysis and interpretation of financial
i) Discuss and apply the treatment of a
and non-financial information and
subsidiary which has been acquired
measurement of performance
exclusively with a view to subsequent
disposal.[2] a) Evaluate the relevant indicators of
financial and non-financial performance
j) Discuss and apply accounting for group from a range of stakeholder perspectives.
companies in the separate financial Indicators include earnings per share,
statements of the parent company.[2] management-defined performance
measures and other additional
k) Identify and explain when a subsidiary can performance measures.[3]
apply reduced disclosures in its separate
financial statements.[1] b) Evaluate and apply the principles relating
to the disclosure of reportable segments
l) Identify and explain the circumstances and discuss the usefulness of operating
when a group may claim an exemption segment disclosures to stakeholders.[3]
from the preparation of consolidated
financial statements.[2]

m) Discuss and apply the principles relating

to the format, content and presentation of

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 Strategic Business Reporting (SBR-INT)

c) Appraise the factors which affect the 2. Work on relevant response options,
quality of financial and non-financial using available functions and
information for investors, including technology, as would be required in the
management commentary and workplace.
disclosures produced in accordance with
IFRS Accounting Standards and IFRS 3. Navigate windows and computer
Sustainability Disclosure Standards.[3] screens to create and amend responses
to exam requirements, using the
appropriate tools.
F The impact of changes and
potential changes in 4. Present data and information
accounting regulation effectively, using the appropriate tools.

1 Discussion of issues in financial

reporting

a) Appraise the accounting implications of

the adoption of new accounting
standards.[2]

b) Evaluate and apply one or more existing

accounting standards to contemporary
issues such as:
 digital assets
 natural disasters
 climate change
 global events.[3]

c) Regarding the IFRS Sustainability

Disclosure Standards:
 outline the scope, conceptual
foundations, objectives, core content,
general requirements and principles in
relation to judgements, uncertainties
and errors;
 assess the usefulness of corporate
disclosures of climate-related risks
and opportunities; and
 discuss the key differences between
the IFRS Sustainability Disclosure
Standards and the European
Sustainability Reporting Standards. [2]

G Employability and technology

skills

1. Use computer technology to efficiently

access and manipulate relevant
information.

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 Strategic Business Reporting (SBR-INT)

6. Summary of changes to Strategic Business

Reporting (SBR-INT)
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of
stakeholders such as employers, students, regulatory and advisory bodies and learning
providers.

The areas which have been amended in the syllabus are summarised in the table below.

Table 1 – Amendments to SBR (INT)

24/25 LO Section and subject area Syllabus content change (referring to

reference 25/26 LO)

C10 d) Presentation and disclosure in A new section C10 with 6 new LOs has
financial statements been created and inserted to examine in
more detail the principles relating to the
structure and content of financial
statements and disclosure notes. IFRS
18 has been used to create the new LOs
in section C10.
D1 Group accounting including A new LO D1 k) has been inserted to test
statement of cash flows the application of the IFRS 19 principles
D1 l) Group accounting including This now becomes LO D1 m) which has
statement of cash flows been expanded to give further
clarification on the testing of the
consolidated statement of cash flow
E1 a) Analysis and interpretation of LO E1 a) has been updated to include
financial and non-financial MPMs, following the issue of IFRS 18
information and measurement of
performance
E1 b) Analysis and interpretation of Removed here and replaced with the
financial and non-financial development of disclosure-related LOs
information and measurement of in sections C and F.
performance
E1 c) and E1 d) Analysis and interpretation of LO E1 b) merges the previous LOs E1 c)
financial and non-financial and E1 d) and covers the principles of
information and measurement of IFRS 8. Integrated Reporting will no
performance longer be tested specifically in the SBR
exam.
F1 b) Discussion of issues in financial Removed.
reporting
F1 c) Discussion of issues in financial Going concern has been removed from
reporting the list of contemporary issues and a
new LO has been created as C11 c)

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 Strategic Business Reporting (SBR-INT)

Discuss and apply the principles relating

to going concern.

7. Approach to examining the syllabus

The syllabus is assessed by a three-hour fifteen-minute examination. It examines professional
competences within the business reporting environment.

Students will be examined on concepts, theories, and principles, and on their ability to question
and comment on accounting treatments. They will also be required to use a spreadsheet to
adjust consolidated financial statements.

Students should be capable of relating professional issues to relevant concepts and practical
situations. The evaluation of accounting practices and the identification of issues will be a key
element of the exam. Professional and ethical judgement will need to be exercised, together
with the integration of technical knowledge when addressing business reporting issues in a
business context.

Students will be required to adopt either a stakeholder or an external focus in answering

questions and to demonstrate professional skills such as problem solving, dealing with
information and decision making. Students will also have to demonstrate communication skills
appropriate to the scenario.

The exam also deals with specific professional knowledge appropriate to the preparation and
presentation of consolidated and other financial statements from accounting data, to conform
with accounting standards.

Section A
Section A will consist of two scenario-based questions. The first question will be worth 30
marks and the second question will be worth 20 marks. The first question will examine group
accounting (syllabus area D). Candidates will need to discuss issues in group accounting and
use a spreadsheet to adjust a consolidated financial statement. The question is also likely to
require consideration of some other financial reporting issues (syllabus area C). The second
question in Section A will require candidates to consider the reporting implications and the
ethical implications of specific events in a contemporary scenario.

Section B
Students will be required to answer a further two questions, each worth 25 marks. These
discursive questions will be scenario-based and could contain computational elements.
Section B could deal with any aspect of the syllabus but will always include either a full
question, or part of a question, that requires the candidate to consider stakeholder
perspectives.

Two professional marks will be awarded in question two and two in question four. Further
guidance will be given in the questions clarifying what these professional marks will be awarded
for.

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 Strategic Business Reporting (SBR-INT)

8. Relational diagram linking Strategic Business

Reporting (SBR-INT) with other exams
This diagram shows links between this exam and other exams preceding or following it. Some
exams are directly underpinned by other exams such as Strategic Business Reporting by
Financial Reporting. This diagram indicates where students are expected to have underpinning
knowledge and where it would be useful to review previous learning before undertaking study.

9. Guide to ACCA examination structure and

delivery mode
The pass mark for all ACCA Qualification examinations is 50%.

The structure and delivery mode of examinations varies.

Applied Knowledge
The Applied Knowledge examinations contain 100% compulsory questions to encourage
candidates to study across the breadth of each syllabus. These are assessed by a two-hour
computer-based examination.

Applied Skills
The Corporate and Business Law exam is a two-hour computer-based objective test
examination for English and Global.

For the format and structure of the Corporate and Business Law or Taxation variant exams, refer
to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide.

The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective
and longer type questions with a duration of three hours for 100 marks. These are assessed by a
three-hour computer-based exam. Prior to the start of each exam there will be time allocated
for students to be informed of the exam instructions.

The longer (constructed response) question types used in the Applied Skills exams (excluding
Corporate and Business Law) require students to effectively mimic what they do in the

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 Strategic Business Reporting (SBR-INT)

workplace. Students will need to use a range of digital skills and demonstrate their ability to use
spreadsheets and word processing tools in producing their answers, just as they would use
these tools in the workplace. These assessment methods allow ACCA to focus on testing
students’ technical and application skills, rather than, for example, their ability to perform
simple calculations.

Strategic Professional

Essentials:
Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is
examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and
reflection time which can be used flexibly within the examination.

Pre-seen information for the Strategic Business Leader exam will be released two weeks before
the exam sitting. The pre-seen information contains background and contextual details in order
for students to familiarise themselves with the fictitious organisation that they will be examined
on and the industry in which it operates.

The Strategic Business Leader exam will contain new information in the form of exhibits and
students are required to complete several tasks. All questions are compulsory and each
examination will contain a total of 80 technical marks and 20 professional skills marks.

As this is a closed book exam, the pre-seen information is also available within the
examination.

Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all
questions are compulsory. This exam contains four professional marks.

Options:
The Strategic Professional Options are all three hours and 15 minutes computer-based exams.
All contain two sections and all questions are compulsory.

All option exams contain a total of 80 technical marks and 20 professional skills marks.

The question types used at Strategic Professional require students to effectively mimic what
they would do in the workplace.

These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios,
using a range of tools including word processor, spreadsheets and presentation slides - not
only enabling students to demonstrate their technical and professional skills but also their use
of the technology available to today’s accountants.

Time management
ACCA encourages students to take time to read questions carefully and to plan answers but
once the exam time has started, there are no additional restrictions as to when students may
start producing their answer.

Students should ensure that all the information and exam requirements are properly read and
understood.

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 Strategic Business Reporting (SBR-INT)

10. The structure of ACCA qualification

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 Strategic Business Reporting (SBR-INT)

11. Guide to ACCA examination assessment

ACCA reserves the right to examine any learning outcome contained within the study guide.
This includes knowledge, techniques, principles, theories, and concepts as specified. For the
financial accounting, audit and assurance, law and tax exams except where indicated
otherwise, ACCA will publish examinable documents once a year to indicate exactly what
regulations and legislation could potentially be assessed within identified examination
sessions.

For most examinations (not tax), regulations issued or legislation passed on or before 31
August annually, will be examinable from 1 September of the following year to 31 August of the
year after that. Please refer to the examinable documents for the exam (where relevant) for
further information.

Regulations issued or legislation passed in accordance with the above dates will not be
examinable if the effective date is in the future, unless explicitly stated otherwise in this
syllabus and study guide or examinable documents.

The term issued or passed relates to when regulation or legislation has been formally approved.

The term effective relates to when regulation or legislation must be applied to an entity’s
transactions and business practices.

The study guide offers more detailed guidance on the depth and level at which the examinable
documents will be examined. The study guide should therefore be read in conjunction with the
examinable documents list.

For UK tax exams, examinations falling within the period 1 June to 31 March will generally
examine the Finance Act which was passed in the previous year. Therefore, exams falling in the
period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable
legislation which is passed outside of the Finance Act before 31 May 2024.

For additional guidance on the examinability of specific tax rules and the depth in which they
are likely to be examined, reference should be made to the relevant Finance Act article written
by the examining team and published on the ACCA website.

None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is,
or will be, examinable.

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 Strategic Business Reporting (SBR-INT)

12. Learning hours and education recognition

The ACCA qualification does not prescribe or recommend any particular number of learning
hours for examinations because study and learning patterns and styles vary greatly between
people and organisations. This also recognises the wide diversity of personal, professional and
educational circumstances in which ACCA students find themselves.

As a member of the International Federation of Accountants, ACCA seeks to enhance the education
recognition of its qualification on both national and international education frameworks, and with
educational authorities and partners globally. In doing so, ACCA aims to ensure that its qualification is
recognised and valued by governments, regulatory authorities and employers across all sectors. To
this end, the ACCA qualification is currently recognised on the education frameworks in several
countries. Please refer to your national education framework regulator for further information.

Each syllabus is organised into main subject area headings which are further broken down to provide
greater detail on each area.

ACCA’s content partners are BPP Learning Media and Kaplan Publishing. They create their own
learning materials. For more information about the types of materials offered, please visit their
websites and contact them directly.

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