ACCA Strategic Professional exams

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The ACCA Strategic Professional level is crafted to challenge students, merging technical knowledge with essential professional skills, aimed at solving complex business challenges. It consists of the Essentials and Options modules, each playing a crucial role in your professional development.

Essentials Module

Dive deep into complex business scenarios with three mandatory exams in this module.

Strategic Business Leader (SBL)

Exam Overview: SBL replicates real-world business challenges, integrating a range of technical skills within a professional context.

Key Syllabus Points:

Leadership and management
Governance, risk, and control
Strategy formulation and implementation
Corporate reporting
Professional skills assessment

Objective: Cultivate leadership and senior consultancy or advisory skills.

Strategic Business Reporting (SBR)

Exam Overview: SBR tests your ability to make strategic business reporting decisions in a broader strategic business context.

Key Syllabus Points:

  1. Professional, ethical, and governance issues
  2. Financial reporting and accounting principles
  3. Reporting the financial performance of entities
  4. Financial statements of groups of entities
  5. Specialized entities, emerging issues, and integrated reporting

Objective: Develop skills in the application and evaluation of financial reporting principles.

Options Module

Select two from the following four exams to tailor your learning journey.

Advanced Performance Management (APM)

Exam Overview: APM assesses your skills in managing and controlling business performance, aligning strategies, systems, and operations.

Key Syllabus Points:

  1. Strategic planning and control
  2. Performance measurement systems and design
  3. Strategic performance measurement
  4. Performance evaluation and corporate failure
  5. Current developments and emerging issues in performance management

Objective: Apply strategic management accounting techniques in various business contexts.

Advanced Taxation (ATX)

Exam Overview: ATX deepens your understanding of the role of taxation in financial planning and management, integrating ethical considerations and compliance.

Key Syllabus Points:

  1. Tax implications of major transactions
  2. Advanced tax planning
  3. Current issues and developments in taxation
  4. Ethics and taxation
  5. Providing client-specific advice

Objective: Provide information and advice on taxation.

Advanced Audit and Assurance (AAA)

Exam Overview: AAA cultivates a comprehensive understanding of managing an assurance engagement from acceptance to conclusion.

Key Syllabus Points:

  1. Regulatory environment and its impact on audit and assurance practice
  2. Professional and ethical considerations
  3. Practice management
  4. Assignments: audit and assurance of historical financial information and other assignments
  5. Current issues and developments

Objective: Analyze, evaluate, and conclude on assurance engagements.

Advanced Financial Management (AFM)

Exam Overview: AFM builds on financial management skills acquired at earlier levels, applying them in a strategic organizational context.

Key Syllabus Points:

  1. Role of senior financial advisor in multinational organisations
  2. Advanced investment appraisal
  3. Acquisitions and mergers
  4. Corporate reconstruction and re-organization
  5. Treasury and advanced risk management techniques

Objective: Solve complex financial problems within organizations.