Strategic Business Reporting (SBR) remains one of the more challenging ACCA exams. Despite access to plenty of resources, past papers, and examiner reports, many students continue to fall into the same traps. These mistakes are avoidable, yet they show up again and again, even among those who have passed other ACCA papers with ease.

In this post, we will explore the most common SBR mistakes students still make today. We will also outline what you can do differently so that you do not repeat them. This is written for ACCA students who are preparing for the SBR exam, especially those who may have failed it before or who are unsure whether their current strategy will get them across the line.

If you are serious about passing, you should be aware of these errors and know how to fix them.

Misunderstanding the Purpose of the SBR Exam

SBR is not a memory test. It is not about writing everything you know about a topic. Instead, SBR assesses your ability to apply knowledge in a practical and professional way. The exam is built around real-world business scenarios. Your answers must reflect sound accounting judgement, relevant IFRS application, and clear communication.

Students who treat the exam like a theory-heavy paper often fail. The examiner is not looking for textbook definitions. They want to see whether you can interpret accounting standards in context and explain their impact.

If you are unsure how to approach the paper professionally, consider studying with someone who has direct insight into what the examiner expects. My online SBR course teaches this skill from day one.

Writing Generic, Irrelevant Answers

A common mistake in SBR is writing answers that could fit any question. These answers might sound technical, but they do not directly deal with the scenario. This happens when students:

• Do not read the scenario closely
• Do not link their knowledge to the specific facts
• Use memorised paragraphs instead of tailored analysis

Markers see right through this. Even if your answer includes relevant IFRS points, if it does not apply them to the scenario, you will not score well. You need to demonstrate that you understand why a standard is relevant and how it affects the situation.

If this has happened to you before, the key is feedback. Use mock exams and get detailed comments on what needs improvement. You can access exam-focused SBR support through my structured courses.

Ignoring Professional Marks

Four marks in the SBR exam are allocated to professional skills. Many students either ignore these or assume that writing neatly is enough. This is not the case. The examiner looks for:

• Clear structure and logical flow
• Good tone and appropriate format (e.g. report, email)
• Professional language that reflects the role you are taking in the scenario

Marks are awarded for how you communicate, not just what you say. Students who learn how to write with purpose often pick up these marks with ease.

One of the best ways to improve this is to practise writing answers to real questions and compare your style with examples that score well. I regularly publish insights on this topic in my SBR blog.

Not Managing Time Effectively in the Exam

Time pressure is a major issue in SBR. Some students run out of time. Others rush and include too much irrelevant content. Poor time management usually results from:

• Spending too long planning or writing the first question
• Not allocating time based on mark allocation
• Overwriting or repeating points

To avoid this, practise timed questions in exam conditions. Use a simple structure for your answers and focus on clarity over length. Always move on when time is up for a question.

If you struggle with timing, get into the habit of writing short, focused answers during revision. This is one of the key techniques I teach in my online SBR programme.

Avoiding the Ethics and Professionalism Questions

The ethics question in SBR is not optional. Yet many students either ignore it or give it less time than other parts. This is a mistake. Ethics is a core theme in SBR. It appears in most sittings and can carry up to 20 marks.

The most common errors in ethics questions include:

• Writing generalised answers with no application
• Forgetting that ethics still requires use of IFRS
• Failing to make a clear judgement

The best approach is to treat ethics questions like any other SBR question. Read the scenario. Apply the ethical principles. Link your response to the financial reporting implications. Provide a recommendation if asked.

Ethics is not difficult, but it is different. If you need help understanding how to write answers that score well in this area, I cover this in detail on the course page.

Not Studying the Examiner’s Reports

Each SBR examiner’s report is full of clues. Yet many students do not read them. Or they read them passively and do not act on the advice. This is a missed opportunity.

The examiner’s report shows:

• What past candidates did well
• What they did badly
• Specific issues the examiner found frustrating
• Common misunderstandings in each question

Reading these reports gives you an edge. You learn what not to do. You also start to see patterns in the types of mistakes that cost marks.

I always recommend building a habit of reading at least two or three reports before the exam. You can also find tips from me on how to interpret them on my blog.

Failing to Practise Full-Style Mock Exams

SBR is not just about knowledge. It is about performance. The only way to test your performance is through practice.

Students who fail often:

• Study notes passively but never practise writing answers
• Avoid mock exams because they feel unprepared
• Do not review their answers critically

You cannot get better without feedback. Taking a full mock exam helps you identify what is working and what is not. Ideally, you should complete at least two full mocks under exam conditions and have them reviewed by someone who knows the marking process.

You can find structured feedback support and real-time mock exam marking in my ACCA SBR course, designed to replicate the exam experience as closely as possible.

Not Learning from Past Failures

Failing SBR can be disheartening. Some students repeat the paper without changing their approach. They assume that reading more notes or watching more videos will fix the issue. This rarely works.

You need to identify what went wrong. It might be:

• Weak application of standards
• Lack of exam technique
• Poor question selection
• Incomplete revision

Once you understand the problem, you can fix it. Sometimes it means relearning how to think like an accountant. Sometimes it means improving how you communicate your thoughts. Either way, feedback and expert guidance can help.

You can read genuine testimonials from students who turned their results around with a change in approach.

Assuming You Don’t Need Help

One final mistake that students make is thinking they have to do it alone. Some feel that paying for support is unnecessary. Others worry about choosing the right tutor or course.

SBR is not a paper where you can rely on generic notes or free videos. If you want to pass confidently, you need targeted support that teaches you how to think, not just what to memorise.

I’ve been teaching SBR for decades and have supported students all over the world. My approach is calm, clear, and focused on real improvement. If you want to know whether it’s the right fit for you, you can get in touch here and ask any questions.

Summary: Avoiding Repeated Mistakes Starts with Awareness

Here are the key SBR mistakes to avoid:

• Treating the paper like a memory test
• Writing answers that don’t apply to the scenario
• Ignoring the four professional marks
• Running out of time or writing too much
• Underestimating ethics questions
• Skipping the examiner’s reports
• Avoiding full mock exams
• Repeating the same study methods after a fail
• Not getting expert help

If any of these sound familiar, it might be time to rethink your strategy.

You can explore my SBR course to see how I can support you in passing with clarity and confidence.