ACCA SBR (Strategic Business Reporting) is one of ACCA Strategic Professional papers. The first SBR exam started in September 2018 while it’s syllabus has no significant change from P2 (SBR’s predecessor). SBR syllabus states its aim is 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 managements’ stewardship and the information needs of a diverse group of stakeholders.