The Strategic Business Reporting (SBR) paper is a 3 hour and 15 minutes, paper-based exam.
The paper is split into 2 sections. Section A consists of 2 scenario-based questions, totaling 50 marks. While section B consists of 2 questions that can either be a scenario, case study or essay-based.
The syllabus requires candidates to examine the analysis and interpretation of corporate reports from multiple perspectives, including current developments in reporting.