Course Brief

Strategic Business Reporting is used to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.
The syllabus for Strategic Business Reporting, assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.
The syllabus requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports, but also from the perspective of a variety of different stakeholders such as finance providers. The syllabus further requires the assessment and evaluation of the reporting decisions made by management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders.
The subject matter of the syllabus requires students to have a cohesive understanding of the IASB’s Conceptual Framework for Financial Reporting and to use the Framework as a basis for judgement in applying International Financial Reporting Standards in corporate reports. The syllabus considers both the principles and practices of IFRS and uses these principles as a basis for the preparation of the financial statements of single entities and groups.
The syllabus requires students to reflect on the usefulness of corporate reports to stakeholders including developments in narrative reporting such as Integrated Reporting and to discuss the nature of the information that would help stakeholders assess the future prospects of the entity. This involves the analysis and interpretation of corporate reports, and the provision of advice on the reporting implications of transactions.
The final section of the syllabus addresses current developments in corporate reporting and the implications of any potential changes. This includes a discussion of the deficiencies of existing accounting standards and the ability to explain the implications for a business and its stakeholders of significant changes to reporting frameworks.

  • The Association of Chartered Certified Accountants (ACCA)

    The Association of Chartered Certified Accountants (ACCA) offers a professional qualification, which has been recognised and respected across the world for over 100 years. ACCA is currently the largest British accountancy body with over 180,000 members and 480,000 students in 181 countries.


    Overview of the
    Association of Chartered Certified Accountants (ACCA) Programme


    SBCS Global Learning institute is an ACCA Approved Learning Partner and Approved Licensed Computer-Based Exam Centre.  We have been teaching the ACCA programme for 37 years and over this period have produced many ACCA  Graduates and Prize winners. We are fully equipped to deliver classes online, blended and face to face, so rest assured, that no matter the situation your studies will not be interrupted.

    Our ACCA courses are taught by a team of highly qualified and experienced professionals, who are all superb teachers, and presently includes a partner at one of the big five audit firms and a CEO of a major international bank. Our teaching team and students are supported by our warm and competent ATEC administrators, whose primary focus is ensuring that our students receive a great teaching and learning experience.

    SBCS Global Learning Institute Ltd. offers a world-class ACCA teaching and learning experience that is geared towards you successfully completing your ACCA exams and achieving the prestigious ACCA designation.


    July 2024 - December 2024 Semester Classes for the ACCA Programme

    ACCA course outline (July 2024)

    All students of the July 2024 semester will be granted nine (9) months access to the SBCS GLI E-Learning (Moodle) platform which will expire on March 30, 2025.

    Click for the ACCA programme registration form

    Click for payment options


    September 2024 - December 2024 Semester Class Offerings for ACCA

    • Timetable/ Class Schedule

    ACCA course outlines (September 2024)

    All students of the September 2024 semester will be granted nine (9) months access to the SBCS GLI E-Learning (Moodle) platform which will expire on June 30, 2025.

    Click for the ACCA programme registration form

    Click for payment options


    The ACCA Study School sessions for the January 2024 semester students will commence on Sunday, April 21, 2024, geared towards the June 2024 exam sitting.

    Study School sessions will be hosted Online for the period April/May 2024 period.


    These sessions are open to external students and can be registered for at least two (2) days before the start date.


    CBE schedule for FIA papers, ACCA Applied Knowledge papers and the LW - Corporate & Business Law paper.


    *Click here for payment options


    For further information, contact our team at


    Collect more Certifications along your journey towards ACCA Membership!

    Gain a Diploma in Accounting and Business when you pass the first three exams of the ACCA Qualification Applied Knowledge modules (BT, MA and FA), and the Foundations in Professionalism (FIP) ethics module.

    An Advanced Diploma in Accounting and Business can also be achieved by successfully completing all exams in the  ACCA Applied Knowledge and ACCA Applied Skills exams (BT – FM) of the ACCA programme and the Ethics and Professional Skills module.

    Completion of the Advanced Diploma and successful completion of the Strategic Professional exams (SBL - Strategic Business Leader, SBR - Strategic Business Reporting and two option modules) will allow you to become an ACCA affiliate.

    As part of your journey to becoming a qualified ACCA member, you will be required to complete the Ethics and Professional Skills Module which supplements your technical knowledge of the programme by helping to develop ethical and professional behaviours. You must also demonstrate relevant skills and experience within a real work environment. This is what the PER (Practical Experience Requirement) is all about.

    Expand your potential; go beyond ACCA!

    ACCA members can seamlessly progress to one of our Edinburgh Business School, Heriot-Watt University MBA or MSc programmes, which we have been offering for near 30 years.
    Progression to MBA/MSc: Subject to additional requirements, Heriot-Watt may award a maximum of 4 credit transfers including FDM, AFDM, Mergers & Acquisitions [MQ] and/or Corporate Governance [CG], where the ACCA qualification has been fully completed and required professional papers passed. Please click here for further information.


    Alumni Voice

    Don't just take our word for it; read what our graduates have to say about pursuing ACCA at SBCS!