What is the single most important exam technique to pass ACCA SBR?

The most critical exam technique for SBR is applying the IFRS rules to the specific scenario context rather than simply memorizing and dumping information. SBR markers award marks for explaining why a certain accounting treatment applies to the exact situation described in the prompt. On Tom Clendon’s YouTube you will find examples of him putting this into practice and using his famous JMO (just move on) approach. Tom Clendon’s courses have full exam debriefs.