The syllabus and study guide for SBR Strategic Business Reporting is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

Please note that there are three versions of the syllabus and study guide:

1. International (INT)
2. United Kingdom (UK)
3. Ireland (IRL)

The syllabus and study guide for the Strategic Business Reporting (SBR) exam is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

Should you wish to practise as a registered auditor within the UK (obtain the audit qualification/audit practising certificate), you must attempt the SBR UK and AAA UK exams. Should you wish to practise as a registered auditor in Ireland, you must attempt the SBR Irish and AAA Irish exams. For Irish exams you should refer to the AAA UK syllabus and the SBR IRL syllabus.

In order to practise as an auditor in the UK or Ireland certain elements of UK/Irish legislation and regulation should be examined. The SBR/AAA (UK) and SBR/AAA (IRL) exams fully meet regulatory and business environment requirements for those wishing to obtain the UK or Irish audit qualification respectively and hence practise as a registered auditor in the UK or Ireland.

AAA SGP candidates should refer to the AAA INT syllabus and study guide to help prepare for their assessment.

All questions set in all auditing exams will be based on IFRS® Accounting Standards. Due to the accounting knowledge required for AAA it is recommended that candidates should attempt and pass SBR prior to attempting AAA.

If you have previously prepared for your exam under the 2023/24 syllabus and are now preparing under the 2024/25 syllabus, refer to this interactive PDF so you can check whether there have been any syllabus changes, understand more about what they are and access useful resources.