ACCA SBL – the March 2024 pre-seen

Football takes centre stage for the March ACCA pre-seen, in the form of Athletic Transcentral football club. The first thing you notice is that is quite a strange name for a football team, which leads us to believe the exam maybe isn’t written by a football fan!

Interesting financial fair play regulations (FFPR) state that each club can only have relevant expenses exceeding their income by $5 million over a three-year period. And, this could be an area that comes up in the exam.

Being successful means clubs benefit from media sales, so staying in the top flight is paramount.

A quick look at the stadium capacity shows Athletic Transcentral lags behind the bigger clubs in the league, and this is having an affect on how they can compete (sound familiar?). Building a new stadium might be on the cards, as the current ground is 90 years old.

Ownership of football clubs can be a bone of contention with fans. Not much is said about the Clicombe family that had a controlling interest for many years. Do we expect a buy-in to finance better players and a bigger stadium, or a stock market listing? On;y the exam itself will tell us.

You can find the pre-seen at: Pre-Seen_Mar24.pdf (

  • Watch out for our seminar with top tutor Sean Purcell, who will take you through the March pre-seen.