ACCA Strategic Business Reporting (SBR/P2) – Evening Lectures

Study Materials

The course fee includes digital copies of the Integrated Workbook, Study Text, Exam kit and Pocket Notes. You may opt to receive a physical copy of the study materials by post to your personal address for an additional fee of €45.

Any Import duty/tax on the value of the goods received is payable by the end consumer via the delivery company and your delivery may be withheld until paid. This may vary from country to country and be up to a value of 20% of the value of the study material.

Live On-line Lectures

Live Online offers students the benefits of the traditional classroom but with the flexibility of the online environment. The lessons are fully interactive, delivered live by Kaplan’s expert tutors following the same exam-focused material and structure as traditional classroom courses. All courses include ACCA-approved study materials and online resources.

Learning online allows you to study anywhere in the world via a broadband Internet connection, giving you the freedom to fit your studies around your lifestyle. Lectures follow a set timetable, just like in the classroom and lecture recordings are available to stream from the Live Online Community should you miss one.

In summary, Live Online Classes consist of:

• Separate Tuition and Revision phases covering knowledge and application to the paper
• Classroom-focused materials include fast-track notes, study text, revision book and pocket notes.
• Expert tutors are drawn from a professionally qualified faculty with 10 years of average teaching experience per tutor
• Expert tutor help is available via live chat, email or phone
• Practice and mock exams

Moreover, the Live Online Community includes:

• Recordings of classes are available 24 hours after class to watch again
• Tutor support between timetabled classes
• Peer-to-peer support
• Online course calendar with reminders

Exam Syllabus

The syllabus is assessed by a three-hour fifteen-minute Computer Examination. It examines professional competencies within the business reporting environment.

Students will be examined on concepts, theories, and principles and on their ability to question and comment on proposed accounting treatments.

Students should be capable of relating professional issues to relevant concepts and practical situations. The evaluation of alternative accounting practices and the identification and prioritisation of issues will be a key element of the exam. Professional and ethical judgement will need to be exercised, together with the integration of technical knowledge when addressing business reporting issues in a business context.

Students will be required to adopt either a stakeholder or an external focus in answering questions and to demonstrate personal skills such as problem-solving, dealing with information and decision-making. Students will also have to demonstrate communication skills appropriate to the scenario.

The exam also deals with specific professional knowledge appropriate to the preparation and presentation of consolidated and other financial statements from accounting data, to conform with accounting standards.

Section A

Section A will consist of two scenario-based questions that will total 50 marks.

The first question will be based on the financial statements of group entities, or extracts thereof (syllabus area D), and is also likely to require consideration of some financial reporting issues (syllabus area C).

Candidates should understand that in addition to the consideration of the numerical aspects of group
accounting (max 25 marks), a discussion and explanation of these numbers will also be required. The
second question in Section A will require candidates to consider the reporting implications and the ethical implications of specific events in a given scenario.

Section B

Students will be required to answer a further two questions in Section B, which may be scenario or case-study or essay based and will contain both discursive and computational elements. Section B could deal with any aspect of the syllabus but will always include either a full question or part of a question, that
requires the appraisal of financial and/or non-financial information from either the preparer’s or another stakeholder’s perspective.

Two professional marks will be awarded in Section A and two in Section B.

The KPMG Learning Academy aims to leverage on an extensive amount of subject matter expertise generated from years of experience and hands-on approach of its trainers, in a Big 4 International Audit and Consultancy firm.

It provides diverse educational and training programmes which include ACCA qualifications, Continuous Professional Education seminars in accounting, tax, people management and other areas, postgraduate and undergraduate degrees and industry certifications.

Training is delivered in different formats, from live online sessions, to eLearning modules, classroom and blended training courses. All sessions offered by the Academy can be tailored to the individual needs of a business, while new subject areas can be explored according to the business’ requirements. The Academy works with its clients to design and build effective and practical learning solutions centred on the learner experience.

The Academy has its own Learning Management System (LMS) for online learning which can also be made available to businesses as repository of the eLearning content for access by their employees.

KPMG Learning Academy is licensed as a Further and Higher Education Institution (License number: 2017 – 010) by the National Commission for Further and Higher Education.