To reflect the real-world harmonisation of UK Generally Accepted Accounting Principles (UK GAAP) with International Financial Reporting Standards (IFRS), we will be withdrawing the SBR UK exam following the June 2025 session.
The recent changes to FRS 102 means there are no longer material UK GAAP differences which necessitate having a UK version of the SBR exam.
As a result, all current and future passes of either the SBR UK or SBR International (SBR INT) version of the exam will be accepted for the UK Audit Qualification going forward.
Previously as part of the requirements of ACCA's practising certificate and UK audit qualification students must have completed the SBR UK version of the exam. Now, students can have completed either SBR INT or the SBR UK version to meet this part of the requirements.
If you are considering entering for the SBR UK exam
The SBR UK exam will still be available to enter for the March and June 2025 exam sessions. Approximately 90% of the syllabus content is already the same between the SBR UK and SBR INT versions.
Please bear in mind that if you enter for SBR UK in June 25 and are unsuccessful, any future attempt at the exam will need to be taken using the SBR INT version. We will have specific learning resources available to support students retaking the SBR exam in these circumstances.
If you have already completed the SBR UK exam
There is no change to the recognition of your SBR UK pass and no requirement for you to take the SBR INT exam.
If you have already completed the SBR INT exam
You now have the opportunity to apply for ACCA’s practising certificate and UK Audit Qualification if you meet the other requirements.