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ACCA Strategic Professional Level - December 2026

ACCA Strategic Professional Level - December 2026

SBL - Strategic Business Leader - DEC

The Strategic Business Leader test is meant to simulate the workplace and challenges you to demonstrate a mix of technical, ethical, and professional skills. It assesses your ability to perform as an accountant in a hypothetical office and requires you to respond to requests from people in various roles. Not only will the technical quality of your response be important, but so will your professionalism.

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SBR- Strategic Business Reporting - DEC

The Strategic Business Reporting (SBR) test challenges you to demonstrate your competence to make strategic business reporting judgments. SBR requires you to link accounting concerns to applicable ideas in practical scenarios, building on your existing knowledge and skills. In your responses, you will need to exhibit judgment and frequently consider the perspectives of diverse stakeholders such as investors. You will need to use professional and ethical judgment in addition to demonstrating a solid command of the relevant technical knowledge relating to group financial statements.

AFM - Advanced Financial Management - DEC

The Advanced Financial Management test is meant to simulate the job of a senior financial executive or advisor, and it qualifies candidates to advise management and/or clients on difficult strategic financial management issues confronting an organization.

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APM - Advanced Performance Management - DEC

The Advanced Performance Management subject is intended to demonstrate the strategic function of management accounting as a planning and performance control discipline, enabling the establishment, tracking, and regulation of strategic goals.

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AAA - Advanced Audit and Assurance - DEC

The Advanced Audit and Assurance test is meant to simulate the issues that auditors will experience in their professional lives. You will be expected to analyze, assess, and conclude on the assurance engagement and other audit and assurance concerns in the context of best practices and current trends. Please keep in mind that the AAA exam questions will be based on IFRS Standards. Due to the accounting expertise necessary for AAA, it is suggested that applicants complete and pass SBR before attempting AAA.