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ACCA Strategic Business Reporting ACCA SBR P2 module


Complete the final stages of working towards your ACCA qualification and chartered accountant membership with this ACCA SBR P2 module in strategic business reporting.

Course duration

Varies depending on enrolment date.

Course outcome

On successful completion of your exam, you will receive a pass in the ACCA SBR P2 Strategic Business Reporting module. This pass will count towards the full ACCA qualification.

Entry requirements

To study this course, you must have successfully completed both the ACCA Applied Knowledge and Applied Skills exams.


A mixture of progress tests and mock exams to prepare you for your exam. You will need to sit the ACCA exam at the end of this course to pass and continue working towards your qualification.

Study Options

This course is only available to study online.

Study Options

or £23.49 /month*
Course code: EXP011
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Course overview

  • Continue working towards achieving a prestigious qualification that is respected globally thanks to their reputation for excellence with this ACCA SBR P2 Strategic Business Reporting module.
  • Stand out to potential employers and demonstrate your technical skills, strategic thinking, and commitment to your career.
  • Take advantage of the ACCA's dedicated 24-hour support service if you have any questions or need advice during your studies.

This ACCA SBR P2 Strategic Business Reporting module is designed to help you understand how to prepare corporate reports. During this course, you’ll learn how to conduct ethical assessments of management’s leadership, applying professional judgement to financial reporting, and how to communicate the impact of changes to accounting regulations on financial reporting.

To achieve the full ACCA membership qualification you will need to complete this course, as well as 12 other modules. Alternatively, you can achieve your ACCA Strategic Professional qualification by completing this module, the ACCA SBL P1 Strategic Business Leader module, and you will also choose two of the following optional modules:

  • ACCA AFM P4 Advanced Financial Management
  • ACCA APM P5 Advanced Performance Management
  • ACCA AAA P7 Advanced Audit and Assurance

If you’re looking to simply develop your management accounting knowledge, you can also study this course on its own.

Read our guide to the ACCA course and modules.

Course content

  • Professional and ethical behaviour in corporate reporting

  • The applications, strengths, and weaknesses of the accounting framework

  • Revenue
  • Non-current assets
  • Financial instruments
  • Leases
  • Employee benefits
  • Income taxes
  • Provisions, contingencies, and events after the reporting date
  • Share-based payment
  • Fair Value Measurement
  • Reporting requirements of small entities
  • Other reporting issues

  • Group accounting including statements of cash flows
  • Associates and joint arrangements
  • Changes in group structures
  • Foreign transactions and entities

  • Analysis and interpretation of financial information and measurement of performance

  • Discussion of solutions to current issues in financial reporting

  • Use computer technology to efficiently access and manipulate relevant information
  • Work on relevant response options, using available functions and technology, as would be required in the workplace
  • Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
  • Present data and information effectively, using the appropriate tools

Awarding body

ACCA (Association of Chartered Certified Accountants) are a global body for professional accountants based on international accounting standards. It is currently the world’s largest accountancy body, with nearly 700,000 members and students in 180 countries.

With a network of 83 offices and active centres around the world, the ACCA also have 57 global accountancy partnerships. Within Europe, they are a recognised supervisory body for the purposes of licensing auditors and finance professionals in the European Union.

Extra information

During this course, you will complete a number of progress tests and mock exams in preparation for your exam. You will need to sit an exam at the end of this module in order to achieve a pass.

Exams are not included in the cost of this course. You will need to book and pay for your exams directly with ACCA.

Course duration varies depending on when you enrol and start the course.

This course is offered on a distance learning basis, meaning you will have access to your required study materials. You will also have unlimited support from your personal tutor via email. Studying via distance learning means you can fit your studies around your commitments and progress at your own pace.

On successful completion of your exam, will receive a pass in the ACCA SBR P2 Strategic Business Reporting module. This pass will count towards your overall ACCA membership and qualification.

The skills developed during this course will enable you to apply for the following roles:

  • Assistant accountant
  • Senior bookkeeper
  • Accounts assistant
  • Audit trainee
  • Credit controller
  • Finance assistant
  • Finance officer
  • Payroll supervisor
  • Tax assistant

Take a read of our ‘How to Become an Accountant‘ career guide.


You will need to have successfully completed the exams for both the ACCA Applied Knowledge and ACCA Applied Skills qualifications.

Equivalent qualifications may be accepted. Further information on these can be found on the ACCA website.

Proof of your qualifications must be provided when registering with ACCA as a student.

To achieve the full ACCA qualification, you will need to complete a total of 36 months of work experience in a relevant accounting or finance role. This work will need to be supervised and signed off by a practical experience supervisor.

You can start your work experience at any time and can continue gaining experience after completion of your exams.

  • Online learning platform
  • Video tutorials and webinars
  • Exam kit and progress tests
  • Personal study plan
  • Dedicated personal tutor support
  • Dedicated learner services
  • FREE CV critique service
  • FREE employability guide to help you impress future employers
  • FREE XO Student Discounts membership

Registration fees and exams are not included in the cost of this course. You will need to book and pay for these directly with ACCA.

That's not a problem. We want to make sure you're 100% confident about enrolling on the course and starting your study. So, just give our team of education specialists a call on 03300 563 100 and they'll do their best to help.

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