OGExamPrep

Mock exam

Strategic Business Reporting (SBR) mock exam

4 constructed-response questions in one continuous 3h 15m session — matching the official ACCA SBR exam duration. There's no answer feedback during the exam, just like the real thing; once you submit, you'll self-assess each answer against a model answer to get your full score report. Each attempt draws a fresh random set from our 100-question bank, so you can retake it without seeing the same questions twice.

Note: The real SBR exam is 100% constructed-response: 2 compulsory questions plus 2 of 3 optional questions, 195 minutes, 100 marks. This mock draws 4 constructed-response questions at random from our bank each attempt, self-assessed on your results page against a model answer — it doesn’t enforce the real compulsory/optional split, and your score is a plain correct/total count rather than weighted marks.

Question bank coverage

Breakdown of the full 100-question bank this mock samples from — not every attempt draws from every area.

A1Professional and ethical duty of the accountant8
B1The Conceptual Framework for Financial Reporting7
C1Revenue from Contracts with Customers (IFRS 15)8
C2Leases (IFRS 16)7
C3Financial Instruments (IFRS 9)8
C4Employee Benefits (IAS 19)6
C5Provisions, Contingent Liabilities and Contingent Assets (IAS 37)8
C6Share-based Payment (IFRS 2)7
D1Business Combinations (IFRS 3)8
D2Consolidated Financial Statements (IFRS 10)7
D3Associates and Joint Arrangements (IAS 28, IFRS 11)5
D4Foreign Currency Translation (IAS 21)6
E1Analysis and interpretation of financial statements5
E2Earnings per Share (IAS 33) and Segment Reporting (IFRS 8)5
F1Current issues and developments in corporate reporting5