How will ACCA SBR change when it transitions to S1 BSR (Strategic Business Reporting) in September 2027?

In September 2027, ACCA will evolve Strategic Business Reporting (SBR) into S1 Business Reporting (BSR). While the rigorous core principles of financial reporting and IFRS application remain central, BSR will significantly elevate the testing of sustainability reporting (ISSB/IFRS S1 and S2). The exam format slightly changes, with only three questions – but they are all still compulsory. There will also be more professional marks on offer. Tom Clendon works closely with ACCA and when the time comes his online course offering will support students taking S1 BSR.