ACCA Strategic Professional · exam guide

How the ACCA Strategic Professional Exam Is Conducted

Checked against ACCA's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

Every Strategic Professional exam is a 3 hour 15 minute written (constructed response) exam out of 100 marks with all questions compulsory and no objective test questions.

• SBL: a closed-book integrated case study with three tasks, 80 technical marks and 20 professional skills marks. The time includes reading, planning and reflection.
• SBR: Section A has a 30-mark group accounting question (including using a spreadsheet to adjust consolidated financial statements) and a 20-mark reporting and ethics question; Section B has two 25-mark questions. Four professional skills marks are available, two in Question 2 and two in Question 4.
• AFM, APM, ATX and AAA: Section A is a 50-mark case study and Section B has two compulsory 25-mark questions, giving 80 technical marks and 20 professional skills marks.
• In AFM, APM and AAA, Section A is 40 technical plus 10 professional skills marks and each Section B question is 20 technical plus 5 professional skills marks. ATX Section A is 35 technical, 5 ethics and 10 professional skills marks.
• Calculators must not store or display text. Phones, smartwatches, cameras, recording devices, notes, books, dictionaries and translators are not allowed.
• You must not communicate with anyone except exam staff or leave the room early. Breaches can lead to a nullified result, no fee refund and removal from the student register.