That is it, the ACCA SBR-UK has now been formally withdrawn following the June sitting.
Students who sat and failed SBR-UK in June will now have been notified about the resources and essential guidance to help support their transition to SBR-INT.
Students will be pleased to hear that the SBR-INT exam uses approximately 90% of the same syllabus content!
Student should also note that the SBR-INT syllabus and study guide has been updated for the new September 2025 to June 2026 syllabus year.
The largest update has been the introduction of six new learning outcomes, which examine the principles relating to the structure and content of financial statements and disclosures (as detailed in IFRS 18 Presentation and Disclosure in Financial Statements).
And, a new learning outcome has been added to discuss the key differences between the IFRS Sustainability Disclosure Standards and the European Sustainability Reporting Standards (ESRS).
There is also a new learning outcome which tests the application of IFRS 19 principles.
