ACCA Strategic Business Leader (SBR, SBL) - Exams in 2026

I. Strategic Business Leader (SBL)SBL acts as the key leadership syllabus at the Strategic Professional level and is a substantial integrated examination. The examination requires candidates to demonstrate a range of professional skills demanded by effective leaders or in advising or supporting senior management in directing organisations. The syllabus therefore combines the main functions of organisations in the context of leadership capability.A Leadership1. Qualities of leadership2. Leadership and organisational culture3. Professionalism, ethical codes and the public interestB Governance1. Agency2. Stakeholder analysis and organisational social responsibility3. Governance scope and approaches4. Reporting to stakeholders5. The board of directors6. Public sector governanceC Strategy1. Concepts of strategy2. Environmental issues3. Competitive forces4. The internal resources, capabilities and competences of an organisation5. Strategic choicesD Risk1. Identification, assessment and measurement of risk2. Managing, monitoring and mitigating riskE Technology and data analytics1. Cloud, mobile and smart technology2. Big data and data analytics3. Machine learning, AI and robotics4. E- business: value chain5. IT systems security and controlF Organisational control and audit1. Management and internal control systems2. Audit and compliance3. Internal control and management reportingG Finance in planning and decision-making1. Finance transformation2. Financial analysis and decision- making techniques3. Cost and management accountingH Enabling success and change management1. Enabling success: organising2. Enabling success: disruptive technologies3. Enabling success: talent management4. Enabling success: performanc