You can enrol directly via Tom Clendon’s SBR Online Course Portal. These courses provide full video libraries, structured study pathways, mock exam marking, and direct WhatsApp support with Tom Clendon as your personal tutor to ensure you pass your Strategic Business Reporting exam.
This should not happen if you have practiced questions to time and followed my famous exam tip of JMO (just move on). But if you do find yourself in this situation switch to bullet points. State basic definition, and the direct impact on the financial statement.
Master deferred tax by focusing on the balance sheet liability method under IAS 12. Calculate the carrying value of the asset or liability, determine its tax base, find the temporary difference, and apply the tax rate. There is an excellent explanation on why and how deferred tax is accounted for posted Tom Clendon’s YouTube Channel.
The pass mark is 50%. Marks are awarded positively; you do not lose marks for making incorrect statements. Marks are generally allocated at one mark per well-developed technical point that is successfully linked back to the scenario.
Yes, but it is tough and the pass rates of students who are able to get support is higher. While possible, self-study significantly increases your risk of failure because the SBR exam is highly subjective and narrative driven. It can be difficult to recognize if you are structuring answers correctly. That’s why Tom Clendon’s platinum and revision plus courses get you to submit assignments and mocks for marking and feedback.
Exercise. Eat and sleep well. Try and control your anxiety by shifting from heavy study to light reading of high-yield summary notes. Ensure you are familiar with the digital workspace environment on the ACCA platform so that technology does not cause stress on exam day. Trust your preparation and focus on your time management strategy.
No. Watching video lectures provides passive knowledge. SBR is an active writing exam. To pass, you must pair your video learning with active writing practice and expert feedback. On Tom Clendon’s SBR online courses, there are assignments and mock exams that are marked with detailed comments to give you objective, actionable insights into how you are performing against the real ACCA marking guide. No AI marking.
ACCA tests your ability to think like a professional accountant. If you encounter an unfamiliar accounting standard, exposure draft, or current issue, apply the ACCA Conceptual Framework. Evaluate the transaction based on the core definitions of an asset, liability, income, or expense, and discuss whether the treatment reflects faithful representation and relevance.
Failure despite good technical knowledge is almost always caused by poor question management and rota learning. Students memorize definitions from textbooks and write them out without linking them to the problem. If a question asks about an impairment of an asset in a shipping company, you must explicitly discuss the shipping company’s circumstances, not just repeat IAS 36 text.
Online learning is flexible and enables students to adapt to their own learning student. Students can progress through a well-structured on demand online course at their own pace. Tom Clendon normally closes his online SBR platinum courses around 9 weeks before the exam – to allow very able students or time rich students to complete tuition in time to allow for one month of revision. Ideally though students should spend longer studying on the tuition phase.
