ACCA Strategic Professional Courses | SBL, SBR, AFM, APM, ATX & AAA | FC Training

ACCA Strategic Professional


  • Learning Hours: Flexible
  • Duration: Approx. 10–12 Weeks Per Paper
  • Exams: 4 Papers (2 Compulsory + 2 Optional)

Take the final major step in your ACCA journey with ACCA Strategic Professional at FC Training. This level develops advanced technical knowledge, professional judgement, ethical awareness and strategic thinking for students preparing for senior accountancy and finance roles.

Prepare for SBL, SBR and your chosen ACCA option papers with tutor support, structured study and mock exams.

About ACCA Strategic Professional

ACCA Strategic Professional is the final exam level of the current ACCA Qualification. It develops advanced technical knowledge, professional judgement, ethical awareness, strategic thinking and leadership skills for students preparing for senior roles in accounting and finance.

At FC Training, our Strategic Professional courses support students through the essential papers and advanced option papers with structured teaching, tutor guidance, question practice, mock exams and exam-focused revision.

Why Choose ACCA Strategic Professional?

  • Final level of the ACCA Qualification

  • Two compulsory papers: Strategic Business Leader (SBL) and Strategic Business Reporting (SBR)

  • Choose two advanced option papers: AFM, APM, ATX or AAA

  • Advanced exam technique support with mock exams and scenario-based practice

  • Flexible online, live online and classroom study options

  • Benchmarked at UK Master's degree level by ACCA

Course Overview

Build Strategic, Technical and Professional Capability

ACCA Strategic Professional is designed for students preparing for senior roles in accounting, finance, audit, taxation, consultancy and business leadership. Students must complete both Essentials exams and choose two Options exams.

Compulsory Papers

Students must complete both compulsory Strategic Professional papers: Strategic Business Leader (SBL) and Strategic Business Reporting (SBR).

  • Strategic leadership and governance

  • Risk management and internal control

  • Organisational structure and culture

  • Technology and data in business decisions

  • Innovation, change management and professional skills

  • Conceptual framework and reporting principles

  • Accounting standards and corporate reporting requirements

  • Group financial statements and complex accounting treatments

  • Interpretation of financial statements and current issues in reporting

Optional Papers — Choose Two

Students choose two option papers from Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX) and Advanced Audit and Assurance (AAA).

  • Advanced investment appraisal and business valuation

  • Mergers, acquisitions and corporate reconstruction

  • Treasury, risk management and foreign exchange

  • Cost of capital and strategic financial decision-making

  • Strategic performance management and measurement systems

  • Business performance evaluation and divisional performance

  • Data analysis, risk and uncertainty in decision-making

  • Behavioural aspects of performance management

  • Advanced income tax, corporation tax and capital gains tax

  • Inheritance tax, VAT and indirect tax issues

  • Tax planning and advisory skills for individuals and businesses

  • Ethical considerations and professional communication

  • Advanced audit planning, risk assessment and evidence

  • Group audits, professional ethics and quality management

  • Assurance engagements and audit reporting

  • Communication with management and those charged with governance

Exams & Assessments

ACCA Strategic Professional exams are computer-based, session-based exams. All papers are available during ACCA's four annual exam sessions in March, June, September and December.

Paper Exam Format Availability
Strategic Business Leader (SBL) Session-based computer-based exam March, June, September, December
Strategic Business Reporting (SBR) Session-based computer-based exam March, June, September, December
Advanced Financial Management (AFM) Session-based computer-based exam March, June, September, December
Advanced Performance Management (APM) Session-based computer-based exam March, June, September, December
Advanced Taxation (ATX) Session-based computer-based exam March, June, September, December
Advanced Audit and Assurance (AAA) Session-based computer-based exam March, June, September, December
Pass Mark Structure Level
50% 2 Compulsory + 2 Optional Papers UK Master's degree level

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Career Opportunities & Progression

  • Senior Financial Accountant

  • Senior Auditor / Audit Manager

  • Tax Adviser / Senior Tax Manager

  • Financial Controller

  • Corporate Finance Adviser

  • Management Accountant / Finance Business Partner

After completing ACCA Strategic Professional exams, alongside the Ethics and Professional Skills Module and the Practical Experience Requirement, students can apply for ACCA membership.

Pricing & Registration

  • Course Fees: Contact our advisers for the latest pricing and study options.

  • Flexible Payment Options: Payment plans may be available depending on the course package.

  • Employer Sponsorship: Invoice and employer-funded study options available.

Frequently Asked Questions (FAQs)

ACCA Strategic Professional is the final exam level of the current ACCA Qualification. It develops strategic thinking, professional judgement, ethical awareness and advanced technical knowledge for students preparing for senior accounting and finance roles.

The current Strategic Professional level includes two Essentials papers (SBL and SBR) and four Options papers (AFM, APM, ATX and AAA). Students must complete SBL and SBR, then choose two from the Options.

Your choice should depend on your career goals. Choose AFM for corporate finance or financial strategy, APM for performance management or business analysis, ATX for tax advisory or planning, and AAA for audit, assurance or public practice.

ACCA notes that the accounting knowledge level for AAA is aligned to the SBR syllabus and encourages students to sit and pass SBR before attempting AAA.

Yes. All ACCA Strategic Professional exams are computer-based and session-based, taken during ACCA's four annual exam sessions.

Strategic Professional exams are session-based and available during ACCA's March, June, September and December exam sessions.

ACCA states that completing the Strategic Professional exams could take between 12 and 18 months, depending on exam planning and study progress.

Yes. FC Training can provide mock exams, progress tests and exam technique support as part of ACCA Strategic Professional preparation.

Yes. FC Training can offer online, live online or classroom study options depending on course availability.

Yes. Students must register with ACCA separately to manage their student account, exam bookings, exemptions and ACCA records.

Start ACCA Strategic Professional with FC Training

  • Enroll Now and begin your ACCA Strategic Professional studies with FC Training.

  • Request Callback to speak with our ACCA advisers about paper selection and study options.

  • View ACCA Courses and explore your full progression pathway from Applied Knowledge through to membership.

Develop advanced technical knowledge, strategic thinking and professional judgement with FC Training. Take the final step toward ACCA membership.


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