Examiner’s Report            SBR

  • Overview: SBR develops the ability to exercise professional judgment in the application and evaluation of financial reporting principles and practices. It emphasizes ethical considerations and professional judgment.

  • Exam Format: A 3-hour and 15-minute exam comprising:

    • Section A: Two scenario-based questions totaling 50 marks, including an ethical component.

    • Section B: Two scenario-based questions totaling 50 marks, focusing on financial reporting issues.

  • Pass Rate: 51% (December 2024)

  • Key Insights: SBR requires a deep understanding of financial reporting standards and the ability to apply them in complex scenarios. Ethical considerations and professional judgment are integral to success.

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