How many questions are on the ACCA Strategic Professional Papers (SBL/SBR + Options) in 2026?

Each exam is worth 100 marks and every question is compulsory. SBL has 3 case-study tasks (80 technical + 20 professional skills marks); SBR has 4 questions worth 30, 20, 25 and 25 marks; each Option has 2 sections with 80 technical + 20 professional skills marks. You must pass 4 exams: SBL, SBR and 2 of the 4 Options.

How long is the ACCA Strategic Professional Papers (SBL/SBR + Options)?

3 hours 15 minutes (195 minutes) per exam. SBL, SBR and all four Options (AFM, APM, ATX, AAA) are 3 hours 15 minutes long; for SBL this includes reading, planning and reflection time that can be used flexibly during the exam.

When is the next ACCA Strategic Professional Papers (SBL/SBR + Options) registration deadline?

2 November 2026 (23:59 UK time) is the standard entry deadline for the December 2026 session, with exams on 7–11 December 2026. Late entry closes 9 November 2026 at £467 per exam. Results are released on 18 January 2027.

How long is the ACCA SP exam?

3 hours 15 minutes (195 minutes) per exam. SBL, SBR and all four Options (AFM, APM, ATX, AAA) are 3 hours 15 minutes long; for SBL this includes reading, planning and reflection time that can be used flexibly during the exam.

What is the passing score for the ACCA SP?

50%. ACCA sets a pass mark of 50 out of 100 marks for all ACCA Qualification exams, including SBL, SBR, AFM, APM, ATX and AAA. In June 2026, 51% of SBL candidates and 47% of SBR candidates passed.

Can I retake the ACCA SP if I fail?

Yes, candidates who do not pass the ACCA SP can typically retake the exam after a waiting period. There may be limits on the number of attempts and additional fees for re-examination.

How should I prepare for the ACCA SP?

Effective preparation for the ACCA SP includes studying the official materials, taking practice tests, joining study groups, and creating a revision schedule. Our free practice questions are designed to help you prepare thoroughly.

How many questions are on the ACCA SP in 2026?

Each exam is worth 100 marks and every question is compulsory. SBL has 3 case-study tasks (80 technical + 20 professional skills marks); SBR has 4 questions worth 30, 20, 25 and 25 marks; each Option has 2 sections with 80 technical + 20 professional skills marks. You must pass 4 exams: SBL, SBR and 2 of the 4 Options.

How much does the ACCA SP cost?

£282 for SBL and £208 for SBR or each Option at December 2026 standard entry (UK fee schedule, GBP); late entry is £467 per exam. ACCA students also pay a £140 annual subscription for 2026 and a one-time £89 initial registration fee. Fees differ by country.

When is the next ACCA SP testing window?

The December 2026 session of the ACCA Strategic Professional exams takes place from 7 to 11 December 2026. (Verified Oct 23, 2026 against Association of Chartered Certified Accountants.)

ACCA SP Practice Test

Updated October 2026

Oct 24, 20261 min read

Facts verified Oct 23, 2026 against Association of Chartered Certified Accountants

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ACCA SP: upcoming dates and official changes

Dec 7, 2026 – Dec 11, 2026: The December 2026 session of the ACCA Strategic Professional exams takes place from 7 to 11 December 2026. (Association of Chartered Certified Accountants)
Jan 18, 2027: ACCA will release results for the December 2026 Strategic Professional exams on 18 January 2027. (Association of Chartered Certified Accountants)

Facts verified Oct 23, 2026 against Association of Chartered Certified Accountants. Dates that have passed are removed automatically.

The pass mark for every ACCA Strategic Professional exam, as for all ACCA Qualification exams, is 50%. (Association of Chartered Certified Accountants)
Each ACCA Strategic Professional Options exam (AFM, APM, ATX or AAA) costs £208 at standard entry for the December 2026 session, rising to £467 at late entry. (Association of Chartered Certified Accountants)
The ACCA Strategic Business Leader (SBL) exam costs £282 at standard entry for the December 2026 session, rising to £467 at late entry. (Association of Chartered Certified Accountants)
ACCA students can enter a maximum of four exams per session and a maximum of eight different exams per calendar year. (Association of Chartered Certified Accountants)
ACCA students have seven years to complete the Strategic Professional level once they pass their first Strategic Professional exam. (Association of Chartered Certified Accountants)
ACCA Strategic Professional exams are taken in four sessions a year (March, June, September and December), mostly at ACCA exam centres, with remote exams available only in countries without a centre. (Association of Chartered Certified Accountants)
ACCA will release results for the December 2026 Strategic Professional exams on 18 January 2027. (Association of Chartered Certified Accountants)
The December 2026 session of the ACCA Strategic Professional exams takes place from 7 to 11 December 2026. (Association of Chartered Certified Accountants)

Facts verified Oct 23, 2026 against Association of Chartered Certified Accountants. Dates that have passed are removed automatically.

ACCA SP Exam at a Glance

Item	Detail	Official source
Passing score	50%	Association of Chartered Certified Accountants
Exam fee (Options (AFM, APM, ATX, AAA))	£208 standard entry / £467 late entry (Dec 2026)	Association of Chartered Certified Accountants
Exam fee (Strategic Business Leader (SBL))	£282 standard entry / £467 late entry (Dec 2026)	Association of Chartered Certified Accountants
Exam fee (Strategic Business Reporting (SBR))	£208 standard entry / £467 late entry (Dec 2026)	Association of Chartered Certified Accountants
Retake policy	Max 4 exams per session, 8 different exams per year	Association of Chartered Certified Accountants
Validity	7 years to complete Strategic Professional	Association of Chartered Certified Accountants
Delivery	Session-based exams, 4 sessions a year, at exam centres (remote where no centre)	Association of Chartered Certified Accountants
Score release	18 January 2027 (December 2026 session)	Association of Chartered Certified Accountants
Testing window	7–11 December 2026	Association of Chartered Certified Accountants

Facts verified Oct 23, 2026 against Association of Chartered Certified Accountants. Dates that have passed are removed automatically.

Important: The ACCA SP examination requires thorough understanding of all core subject areas. Review the official UK exam guidelines and ensure you meet all eligibility requirements before scheduling your test date.

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What are the key eligibility requirements for the ACCA SP?

Candidates must meet the educational and professional requirements set by the UK certification body. Check official prerequisites before applying.

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What is the best strategy for ACCA SP exam preparation?

Combine official study materials with practice tests, focus on weak areas, and create a structured revision timetable leading up to exam day.

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How is the ACCA SP exam scored?

The ACCA SP uses a standardised scoring system. Results are typically provided as pass/fail, with detailed score reports available for each domain area.

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What should I bring on ACCA SP exam day?

Bring valid photo identification, your exam confirmation, and any approved materials. Arrive early and review the testing centre rules beforehand.

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What is the ACCA SP exam?	The ACCA Strategic Professional Level Papers is a professional certification assessment conducted in United Kingdom. It validates your knowledge and skills in the relevant subject area and is recognised by employers and regulatory bodies.
How do I register for the ACCA SP?	Enter through ACCA before the session deadline: for December 2026 (exams 7–11 December), standard entry closes 2 November 2026 and late entry closes 9 November 2026 (23:59 UK time). Standard entry costs £282 for SBL and £208 for SBR or each Option; late entry is £467 per exam.
What topics does the ACCA SP exam cover?	6 exams make up Strategic Professional. Essentials: SBL, an integrated case study on leadership, governance, strategy, risk, technology, finance and professional skills, and SBR, covering group accounting, financial reporting, ethics and stakeholder perspectives. Options: AFM, APM, ATX and AAA, of which you pass 2.

What is the ACCA SP exam?

The ACCA Strategic Professional Level Papers is a professional certification assessment conducted in United Kingdom. It validates your knowledge and skills in the relevant subject area and is recognised by employers and regulatory bodies.

How do I register for the ACCA SP?

Enter through ACCA before the session deadline: for December 2026 (exams 7–11 December), standard entry closes 2 November 2026 and late entry closes 9 November 2026 (23:59 UK time). Standard entry costs £282 for SBL and £208 for SBR or each Option; late entry is £467 per exam.

What topics does the ACCA SP exam cover?

6 exams make up Strategic Professional. Essentials: SBL, an integrated case study on leadership, governance, strategy, risk, technology, finance and professional skills, and SBR, covering group accounting, financial reporting, ethics and stakeholder perspectives. Options: AFM, APM, ATX and AAA, of which you pass 2.

ACCA SP Study Tips

Create a structured study schedule at least 4-6 weeks before your ACCA SP exam date.
Focus on understanding core concepts rather than memorising answers for the ACCA Strategic Professional Level Papers.
Use our free practice tests to identify weak areas and track your progress over time.
Review the official ACCA SP exam syllabus to ensure complete topic coverage.
Take timed practice sessions to build your exam pace and reduce test-day anxiety.

ACCA SP Practice Test Questions

Prepare for the ACCA Strategic Professional Papers (SBL/SBR + Options) exam with our free practice test modules. Each quiz covers key topics to help you pass on your first try.

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ACCA SP Practice Questions for Advanced Taxation (UK). Build confidence for your ACCA SP certification exam.

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ACCA SP Study Material on Strategic Business Leader (SBL). Prepare effectively with real exam-style questions.

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Free ACCA SP Test covering Strategic Business Leadership. Practice and track your ACCA SP exam readiness.

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ACCA SP Exam Questions covering Strategic Business Reporting. Master ACCA SP Test concepts for certification prep.

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Free ACCA SP Practice Test featuring Strategic Business Reporting (SBR). Improve your ACCA SP Exam score with mock test prep.

✓Valid government-issued photo identification
✓Exam booking confirmation or admission notice
✓Approved calculator (if permitted)
✓Water bottle (clear, no labels)
✓Arrive 30 minutes before scheduled time
✓Know the test centre location and parking
✓Review key formulas or concepts the night before
✓Get a good night's sleep before exam day

Ready to Pass the ACCA SP?

Join thousands of candidates who have used our free practice tests to prepare for the ACCA Strategic Professional Level Papers. Start practising today and build the confidence you need to succeed.

Students preparing for standardized academic tests can also practice with our RMA medical assistant practice test 2026, covering the quantitative and analytical reasoning sections tested on exam day.

Finance and insurance professionals can reinforce their certification knowledge with our CMA certification guide 2026, which covers the regulatory, ethical, and technical domains of the official licensing exam.

Free Acca Sp Practice Test 2026 - Acca Sp Exam Questions guide - ACCA Strategic Professional Papers (SBL/SBR + Options) ce...

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How this page was made: written with AI tools. Exam facts are checked against the official sources listed below. Not reviewed by a subject-matter expert. Editorial policy

Sources & references

Exam facts on this page (fees, format, dates, passing scores) are checked against these official sources; the date is our last check. Editorial policy

accaglobal.com — Test delivery, retake policy, fees, score release, test dates, score validity, passing score · verified Oct 2026

ACCA SP Practice Test

ACCA SP Exam at a Glance

ACCA SP Study Tips

ACCA SP Practice Test Questions

ACCA SP Advanced Audit and Assurance (AAA)

ACCA SP Advanced Audit & Assurance

ACCA SP Advanced Financial Management

ACCA SP Advanced Financial Management (AFM)

ACCA SP Advanced Performance Management

ACCA SP Advanced Performance Management (APM)

ACCA SP Advanced Taxation (ATX-UK)

ACCA SP Advanced Taxation (UK)

ACCA SP Corporate Governance

ACCA SP Strategic Business Leader (SBL)

ACCA SP Strategic Business Leadership

ACCA SP Strategic Business Reporting

ACCA SP Strategic Business Reporting (SBR)

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