ACCA Syllabus Changes 2025: What’s New in FR & SBR (Effective September 2025)

ACCA Syllabus Changes 2025 are officially applicable from the September 2025 exam session onwards. These syllabus modifications affect key strategic-level papers, including Financial Reporting (FR) and Strategic Business Reporting (SBR). The latest ACCA 2025 syllabus update is done keeping in mind the current financial practices, reporting standards, and global industry expectations.

If you are preparing for the ACCA September 2025 exams or planning to make your schedule for study, it is important for you to understand these updates. It will help to give new direction to your preparation strategy. This webpage explores the ACCA FR syllabus changes, ACCA SBR syllabus update, and insights into the ACCA new syllabus for FR and SBR in 2025.

ACCA Syllabus Changes 2025 Overview

ACCA latest syllabus revisions are made every year in order to match the evolving requirements of global finance and business. ACCA Syllabus 2025 updates, especially for FR and SBR, include new content areas, realigned topics, and adjusted weightage in key sections of the curriculum.

Here is an overview table summarizing what you need to know:

Note: Always refer to the official ACCA website for access to detailed ACCA curriculum 2025 documents.

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ACCA Syllabus 2025 PDF Download

You can download the latest ACCA 2025 syllabus update PDF from the official ACCA website. The documents for each paper include detailed learning outcomes, syllabus content, and examinable documents applicable from September 2025 onwards.

Here is the direct link to download ACCA Syllabus 2025 PDF:

ACCA Syllabus 2025 PDF Download

ACCA FR Syllabus Changes 2025 

ACCA Financial Reporting (FR) syllabus for 2025 introduces key updates to ensure alignment with evolving IFRS standards and modern financial reporting practices. These changes showcase emphasis on application, interpretation, and real-world scenarios, especially around revenue recognition, leases, and financial instruments. Apart from this, improvements have been made in the presentation style and learning outcomes to help students better understand and apply core principles. 

Here is a detailed comparison of the 2024 and 2025 syllabus for key topic areas:

Note: Some minor topics have been removed or merged for clarity and updated focus.

ACCA SBR Syllabus Changes 2025 (Strategic Business Reporting)

ACCA SBR syllabus update focuses on recent developments in corporate reporting, integrated thinking, and ethical implications in strategic decision-making. With growing expectations from stakeholders for transparency and accountability, the 2025 syllabus now reflects a shift toward practical, real-world reporting challenges. The exam structure has also evolved to test technical understanding, professional judgment, and communication skills for aspirants in the context of a complex business.

Below is a detailed comparison of key topic areas between the 2024 and 2025 SBR syllabus:

Tip: The emphasis in 2025 is on ethical reporting and sustainability issues across business sectors.

ACCA September 2025 Exam Pattern

While the structure of FR and SBR remains mostly unchanged, the ACCA September 2025 changes are related to application-based and scenario-focused questions. In this session, both Financial Reporting (FR) and Strategic Business Reporting (SBR) have special emphasis on practical skills, professional judgment, and the ability to analyze real-world financial reporting issues. 

Below is a detailed overview of the updated exam pattern:

Note: There are no negative markings. Ensure to attempt all questions for maximum scoring opportunity.

ACCA new syllabus FR SBR 

The ACCA syllabus for the 2024/25 exam cycle has introduced key changes to the Financial Reporting (FR) and Strategic Business Reporting (SBR) papers. These updates are part of ACCA’s commitment to match the qualifications of aspirants as per the evolving global landscape and the increasing demand for ESG-related reporting knowledge among finance professionals.

Financial Reporting (FR) Key Syllabus Changes

Effective from September 2024, the FR syllabus now incorporates the reporting of non-financial performance and the introduction of IFRS® Sustainability Standard 1 (IFRS S1) as examinable content.

Note: These changes emphasize ACCA’s focus on sustainability, so students must prepare accordingly by referring to IFRS S1 and related articles on sustainability reporting.

Strategic Business Reporting (SBR), Key Syllabus Changes

The SBR paper figured out enhancements related to sustainability and climate-focused disclosures, effective from the September 2024 session. The updated syllabus now includes IFRS S1 and IFRS S2 (Climate-related Disclosures) in the list of examinable documents.

• IFRS S1 and IFRS S2 are now examinable across different question formats.

• Greater focus on integrating sustainability, climate risks, and ESG-related disclosures into strategic reporting and decision-making.

• Candidates are expected to apply professional judgment in the context of sustainability standards, especially when evaluating corporate reports and making strategic recommendations.

• These changes reflect ACCA’s strategic intent to prepare finance professionals for emerging demands in green finance and non-financial reporting.
  
  

Note: If you're preparing for the FR or SBR exam, it's essential to stay up to date with these syllabus changes and adapt your preparation strategy accordingly. 

How to Prepare for ACCA FR & SBR 2025 Exams

Follow these preparation strategies to adapt to the ACCA 2025 syllabus update:

• Download and read the ACCA syllabus changes 2025 PDF to track every topic change.

• Emphasize on application and interpretation rather than rote memorization.

• Use official ACCA past papers and examiner reports for updated question styles.

• Practice sustainability and ethical case scenarios for SBR.

• Follow updated study materials from ACCA-approved learning partners that reflect the ACCA course structure 2025.