ACCA SBL — Strategic Business Leader Syllabus 2026
SBL at a Glance
SBL is ACCA's flagship integrated case study exam. It replaces P1 and P3 and tests your ability to apply strategic, governance, ethical, and digital skills to a complex real-world business scenario. It is a compulsory paper — everyone must sit SBL.
Complete SBL Syllabus 2026 — Section by Section
Section A — Leadership
- Leadership theories: transformational, transactional, servant, and situational.
- Organisational culture: Schein's levels, Handy's culture types, McKinsey 7-S.
- Building and leading high-performance teams; diversity and inclusion.
- Change management: Lewin, Kotter 8-step, Tipping Point.
Section B — Governance & Ethics
- Corporate governance frameworks: OECD Principles, UK Corporate Governance Code.
- Board composition, NEDs, audit, remuneration, and nomination committees.
- Stewardship theory, agency theory, and accountability mechanisms.
- Integrated reporting:
framework and six capitals. - Ethical theories: consequentialism, deontology, virtue ethics; AAA model.
- Professional scepticism and resolving ethical dilemmas.
Section C — Strategy
- Strategic analysis: PESTLE, Porter's Five Forces, value chain, resource audit.
- Strategic choice: Ansoff Matrix, Porter's generic strategies, BCG Matrix.
- Strategic implementation: balanced scorecard, critical success factors.
- Disruptive innovation; blue ocean strategy; platform business models.
Section D — Risk
- Risk management frameworks: COSO ERM, ISO 31000.
- Risk appetite, risk tolerance, and risk registers.
- Categories of risk: strategic, operational, financial, compliance, reputational.
- Internal audit: role, objectivity, and reporting line to the audit committee.
Section E — Technology & Data Analytics
- Digital transformation: cloud, AI, blockchain, and the Internet of Things.
- Big data: volume, velocity, variety; structured vs unstructured data.
- Data analytics: descriptive, diagnostic, predictive, prescriptive.
- Cybersecurity threats and controls; data privacy (GDPR).
- Technology-driven disruption and the CFO's evolving digital role.
Section F — Organisational Control & Audit
- Control frameworks and internal control evaluation.
- Management information systems and reporting dashboards.
- Quality management: TQM, Six Sigma, ISO standards.
Section G — Finance in Planning & Decision-Making
- Financial strategy alignment with corporate strategy.
- Investment appraisal in a strategic context; real options.
- Investor relations, ESG reporting, and sustainable finance.
Section H — Innovation, Performance, & Change
- Innovation models: open innovation, design thinking, agile.
- Performance management systems aligned to strategy.
- Project management principles: scope, time, cost, quality.
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SBL — Frequently Asked Questions
Is SBL an open-book exam?
Yes — SBL is open-book in the sense that an advance information document (the pre-seen case study) is released before the exam. You can annotate it and bring notes into the exam. However, internet access is not permitted, so thorough pre-reading and preparation are still essential.
How long is the SBL exam?
SBL is a 4-hour exam consisting of a compulsory Section A (50 marks) and a choice of two from three questions in Section B (25 marks each). The total is 100 marks.