ACCA SP Practice Test 2026 β€” free exam prep

ACCA SP Practice Test

Updated October 2026
πŸ“Multiple ChoiceFormat
⏱️VariesTime
βœ…Official StandardPass Mark
πŸ’΅Check Official SiteFee

What changed for ACCA Strategic Professional Papers (SBL/SBR + Options) in 2026

  • December 2026 session: ACCA Strategic Professional exams run 7–11 December 2026; standard entry closes 2 November 2026 and late entry closes 9 November 2026 (23:59 UK time). (source)
  • September 2026 exam results are released on 19 October 2026, and December 2026 results on 18 January 2027. (source)
  • December 2026 UK fees: Strategic Business Leader (SBL) costs Β£282 at standard entry; Strategic Business Reporting (SBR) and each Option (AFM, APM, ATX, AAA) cost Β£208; late entry is Β£467 per exam. (source)
  • ACCA student fees for 2026: Β£140 annual subscription plus a one-time Β£89 initial registration fee. (source)
  • June 2026 pass rates: SBL 51%, SBR 47%, AFM 47%, APM 42%, ATX 47% and AAA 39%. (source)
  • The September 2026–June 2027 SBL syllabus has no additions, deletions or amendments; SBR (INT) has one change, raising learning outcome F1(c) from intellectual level 2 to 3. (source)
  • June 2027 is the final sitting of the current Strategic Professional exams; the first sitting of the future qualification’s Expertise and Strategic Professional exams is September 2027, with entry opening in May 2027. (source)

Last verified: 2026-10-13 against ACCA (Association of Chartered Certified Accountants), accaglobal.com.

  • Exams required: 4 β€” SBL and SBR (Essentials) plus 2 of the 4 Options (AFM, APM, ATX, AAA). (source)
  • Time: 195 minutes (3 hours 15 minutes) per exam, including reading, planning and reflection time. (source)
  • Marks: 100 per exam; SBL has 3 compulsory tasks (80 technical + 20 professional skills marks) and each Option has 80 technical + 20 professional skills marks. (source)
  • Questions (SBR): 4 compulsory questions worth 30, 20, 25 and 25 marks, including 4 professional marks. (source)
  • Cost: Β£282 for SBL and Β£208 for SBR or each Option (December 2026 standard entry, UK fee schedule, GBP); Β£467 per exam at late entry. (source)
  • Passing score: 50% on every ACCA Qualification exam. (source)
  • Pass rate: 51% for SBL and 47% for SBR (June 2026, ACCA). (source)
  • Registration: December 2026 standard entry closes 2 November 2026; late entry closes 9 November 2026. (source)

Source: ACCA (Association of Chartered Certified Accountants), accaglobal.com β€” verified 2026-10-13.

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 Β£282 for SBL and Β£208 for SBR or each Option; late entry is Β£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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Free ACCA SP Practice Test featuring Strategic Business Reporting (SBR). Improve your ACCA SP Exam score with mock test prep.

  • βœ“Valid government-issued photo identification
  • βœ“Exam booking confirmation or admission notice
  • βœ“Approved calculator (if permitted)
  • βœ“Water bottle (clear, no labels)
  • βœ“Arrive 30 minutes before scheduled time
  • βœ“Know the test centre location and parking
  • βœ“Review key formulas or concepts the night before
  • βœ“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.

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

About the Author

Dr. Alexandra Kim
Dr. Alexandra KimPhD Professional Studies, CPLP, CPTD

Certified Professional Development Expert & Niche Certification Advisor

University of Pennsylvania Graduate School of Education

Dr. Alexandra Kim holds a PhD in Professional Studies from the University of Pennsylvania and is a Certified Professional in Learning and Performance (CPLP) and Certified Professional in Talent Development (CPTD). With 17 years of corporate training and professional certification advisory experience, she helps professionals navigate specialized, emerging, and cross-industry certification programs.