The ACCA Strategic Business Leader (SBL) exam is a comprehensive case study designed to test your ability to apply technical knowledge and professional skills in a realistic business scenario. For the December 2025 exam, the syllabus has undergone minor wording changes, but the core focus remains on a holistic, integrated approach. Success hinges on a strong grasp of both technical models and professional skills. Here's a breakdown of very important topics to focus on.
1. The ACCA SBL Exam Structure
The SBL exam is a 3-hour and 15-minute, closed-book, computer-based exam. This includes reading, planning, and reflection time. Unlike other papers, all exam-related material, including the case and exhibits, is provided on the day. There is a pre-seen material released two weeks before the exam, which you must analyze thoroughly to understand the business context.
Total Marks: 100 marks
Technical Marks: 80 marks
Professional Skills Marks: 20 marks
Professional Skills Marks are a critical component and are awarded for demonstrating five key skills: communication, commercial acumen, analysis, scepticism, and evaluation. You must integrate these into your answers to score well.
2. Core Technical Topics 🧠
While the entire syllabus is examinable, a few areas are frequently tested and are crucial to master. Remember, the exam is about applying these concepts, not just defining them.
Governance and Ethics: This is a fundamental area. Expect questions on corporate governance principles (e.g., UK Corporate Governance Code), the role of the board, board committees (audit, nomination, remuneration), and the importance of ethical decision-making. You must be able to identify and discuss ethical dilemmas and apply ethical frameworks to a given situation. The Ethics and Professional Skills Module (EPSM) provides a solid foundation for this.
Risk Management and Control: You should be able to identify, assess, and manage various types of risks—strategic, operational, financial, and reputational. Be prepared to recommend and evaluate internal controls. This often links to technology and cybersecurity risks, a growing area of focus.
Strategy and Leadership: This involves understanding strategic models like Porter's Five Forces, SWOT analysis, or the Boston Consulting Group (BCG) matrix, and applying them to the case study company. Questions may require you to evaluate strategic options, assess leadership styles, and discuss the management of change within an organization.
Technology and Data Analytics: With the increasing digitalization of business, this topic is increasingly important. You should be able to discuss the strategic implications of new technologies like AI, big data, and automation (RPA). The exam may require you to advise on how a company can leverage technology for competitive advantage or manage the risks associated with it.
Financial and Non-Financial Analysis: While not a financial reporting paper, SBL requires you to interpret financial statements and ratios to make business judgments. You must also be able to evaluate non-financial performance indicators, such as customer satisfaction, brand reputation, and employee morale.
3. Exam Technique and Strategy 📝
Analyze the Pre-Seen Material: Read the pre-seen at least 3-4 times. Summarize key information about the company's business model, industry, competitors, and recent performance. This will save you significant time in the exam and allow you to quickly apply the context to the tasks.
Time Management: Allocate time for each task based on its mark allocation (e.g., 1.8 minutes per mark). Do not overspend time on any single question. If you get stuck, move on and come back later.
Play Your Role: Remember you are playing a specific role (e.g., a consultant, a new board member, or a project manager). All your answers should be written from that perspective, addressing the required recipient and using an appropriate format (e.g., report, memo, presentation slides).
Integrate Professional Skills: Every answer is an opportunity to earn professional marks. Use clear headings, a logical structure, and professional language (communication). Demonstrate your understanding of the commercial context (commercial acumen). Show your critical thinking by questioning the provided information (scepticism) and weighing up different options (evaluation). Use the case information to support your points (analysis).
Passing SBL is less about memorizing models and more about applying them to a real-world scenario. Your ability to think like a strategic business leader is what will earn you a passing grade.