The Strategic Business Reporting exam requires students to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts, including the ethical assessment of management’s stewardship and the information needs of a diverse group of stakeholders.

Syllabus Topics:

Fundamental ethical and professional principles

The financial reporting framework

Reporting the financial performance of a range of entities

Financial statements of groups of entities

Interpreting financial statements for different stakeholders

The impact of changes and potential changes in accounting regulation

Employability and technology skills