Strategic Professional consists of six subjects from Essentials and Options. You will sit four of these exams to complete this level.
ACCA advise that you attempt their Ethics and Professional Skills module before you sit any exams on Strategic Professional. ACCA say that students who do so are statistically proven to increase their chances of passing the exams.
If you are considering studying AAA as one of your options subjects, please be aware that we strongly recommend that you attempt this after or at the same time as studying SBR.
You should also be aware with all subjects at this level there will be a certain amount of assumed knowledge from earlier subjects at Applied Skills level, so if you were exempt or sat these some time ago, you should use the resources and advice in the beginning of your course to refresh your understanding.
You should have completed the previous two ACCA levels; Applied Knowledge and Applied Skills, or have been awarded exemptions from Applied Knowledge and/or Applied Skills.
You should check whether you're eligible on the ACCA website and apply for any exemptions launch before you start studying.
Please be aware, you can only buy up to four subjects in a six month period.
You’ll learn about the role of accounting in the business environment and develop the practical skills and techniques required of an accountant.
The two Essentials subjects are mandatory - these are SBR and SBL. You can select two out of four subjects from Options, which include AFM, APM, ATX and AAA.
Subjects (6)Compare study methods
Strategic Business Leader (SBL)Essential
Using scenarios that could occur in your day-to-day working life, the case study challenges you to incorporate your technical, ethical and professional skills to create solutions and demonstrate these in your responses.
Strategic Business Reporting (SBR)Essential
You’ll use your professional judgement to apply and evaluate financial reporting principles in multiple business contexts and situations.
Advanced Financial Management (AFM)Optional
You’ll practice the professional judgement expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.
Advanced Performance Management (APM)Optional
You’ll develop the skills and knowledge to apply strategic management accounting techniques in multiple business contexts and to add to the evaluation of the performance of an organisation and its strategic development.
Advanced Taxation (ATX)Optional
You’ll learn how to provide relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.
Advanced Audit & Assurance (AAA)Optional
You’ll analyse, evaluate and report on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
Timetables and study methods
Study methods available for this level
The benefits of a traditional classroom but with the flexibility of an online environment. Live interactive classes at a scheduled time delivered by expert lecturers following the same exam focused material and structure as traditional classroom courses.
OnDemand gives you the flexibility to study when and where you want, with unique online resources designed to give you structure, keep you motivated, and cement your understanding of the subject.
Distance Learning is our most flexible study option, allowing you to study independently in your own time, at your own pace, from anywhere. We provide a range of online and printed learning materials, that are written by our experts, and you’ll still get tutor support if you need it.
Exams and sittings
Timings and working towards a sitting
There are four exam sessions per year. You can sit a maximum of four exams at each session, and a maximum of eight distinct exams each calendar year.
Exams for Strategic Professional subjects are paper-based and should be booked with ACCA directly.
How long does it take to pass?
Most students complete this level within 12 to 18 months, however this varies and will depend on how quickly you want to complete the course. Strategic Professional exams have specific sitting dates - the exam timetable can be found on the ACCA Global website launch.
Study materials and delivery costs
Live Online, Distance Learning and OnDemand students will receive printed and online study materials.
Materials included in every complete course:
A textbook covering the full subject syllabus with worked examples and activities. We’re an ACCA-approved content provider, so you can be confident you're learning exactly what you need for the exam.
Integrated workbook (Live Online and OnDemand students only)
Helps you work through the syllabus, with room to write your notes. It helps you keep everything in one place to make it easy to study and revise from.
Included in the exam kit is our recommended revision approach and a revision plan, exam technique guide, an analysis of past exams* with exam specific information, and practice questions with answers covering all areas of the syllabus.
*where past papers have been made available by ACCA
Our ACCA pocket notes are pocket-sized, brief revision notes that highlight and prioritise the essential topics you need to understand to pass your exams.
Integrated into your MyKaplan course, this outlines the course structure, providing guidance on what to do, and when.
Core study material that all students receive. It’s tutor-led with interactive tasks to help deepen your understanding of key topic areas.
To buy the materials separately
You can buy ACCA approved books for each subject on this level from Kaplan Publishing.
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
Delivery fees are as follows:
Malaysia - 160RM
Rest of Asia/America - $47
All other countries - 25EUR
Our standard delivery times are:
Malaysia - 3 to 5 working days*
EU – 5 to 7 working days*
Rest of the World – 7 to 10 working days*
*Subject to availability.
Delivery charges apply to all Distance Learning, OnDemand and Live Online courses which include printed materials. If delivery charges are applicable for your course, they will be shown during the online checkout process, before you complete your payment details.
We’ll support you every step of the way throughout your learning experience with us. You can contact a tutor and get the help you need quickly and easily.
Provided by our Academic Support team (our dedicated team of expert tutors):
- LiveChat (instant feedback)
- Email (we'll get back to you within 4 hrs)
- Online community (we’ll get back to you within 4 hrs)
Testing and mocks
We have a wealth of materials to help you revise for and pass your exams.
All study methods come with:
As you go along, knowledge checks help assess your understanding of a topic before you move onto the next one.
Practice your exam technique with a mock exam, which replicates the format of the final exam, so you can check your progress. Mock exams are human marked with feedback provided directly to you. For SBL there will be 2 mock exams for Distance Learning, and 4 for all other study options. All but Distance Learning SBL courses provide an online debrief so you can understand the answer and improve your own.
A short test of written questions you complete part way through tuition (two tests for Strategic Business Leader (SBL)).
An exam style assessment sat at the end of tuition (Knowledge and Application for OnDemand and Distance Learning). Human marked with feedback provided directly to you. (SBL does not have a progress test, but extra mock exams instead.)
Revision Question Debriefs
Videos that walk you through an answer to an exam-standard question highlighting the correct approach to the question and how you could score marks.
Live Online and Distance Learning students also get:
Question-based mock exams
Question based mocks provide you with additional questions worth in excess of the 100 marks you will have in your real exam, in the computer based exam format.
If you are studying Live Online, you will complete the questions and submit them online by the submission date for marking. You will then have a live session with the tutor to provide the tailored debriefs for your course.
You will get detailed answers for all the questions and recorded debriefs to take you through the detail of these answers to ensure you have the utmost confidence in your preparation for your real exam.
(SBL is slightly different from the other subjects at this level as the question-based approach described above is included in the course on the last day, using the final mock.)
Question based is included in Distance Learning courses. On these courses, you will complete the questions at home and submit online by the submission date. You will then have access to the recorded debriefs and detailed answers to work through with your personalised feedback to help you prepare fully for your exam.
MyKaplan: online learning environment
MyKaplan is an online learning portal with practical resources to help you prepare for your exams.
- View your online materials in one place and access your content in a few clicks
- Contact a tutor directly using live chat or email
- Complete tests and get instant feedback
- Take part in forum discussions with students and tutors and find answers to common questions
- See instantly when your assessments have been marked
- Access on mobile, tablet, computer or through the dedicated mobile app
- Access to VideoBank - hundreds of tutor-led videos to help you get the most out of your course.
Your chosen study method determines how long you can access your content for. All extensions are for existing content and do not include any updated content.
Three months from last lesson date, with one three month free extension on request.
As long as the subscription is active, content will be made available.
12 months from the first day of the selected start month, with one three month free extension on request.