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 Use headings and short paragraphsAcca sbr  4th attempt – 60%!!!! October 18, 2023 at 4:29 pm

7 6. B1. The ACCA Practice Platform contains a number of full CBE exams. Section B Two questions, each worth 25 marks. nMake use of ACCA resources nReal life reading – eg real company financial statements nCover the syllabus widely – breadth rather than depth nPractice questions, and take time to review your answers. Cr I/S with any amount below DHC of 80. A candidate is more likely to pass the SBR exam with four reasonably answered questions than if the final question is poorly answered because of time constraints. correction:- Passed both of my last two papers SBR (68%) and SBL (57%) in this session. ATX - Advanced Taxation. The examining team share their observations from. Instructor - Rizwan Maniya. Designed to enhance your revision, the Exam Kit has everything you need to know before going into your exam, including practice questions and knowledge checks. At BPP, we offer three routes to ACCA qualification: Buy paper Buy your ACCA papers individually and choose from different study modes. ‍ Strategic Professional ACCA exam orderACCA Performance Objectives In order to become a member of the ACCA, as a trainee accountant you will need to demonstrate that you have achieved nine performance objectives. It says students who receive marks between 45 and 49 percent are considered a marginal failure. Kindly guide me through accordingly. Relational diagram linking Strategic Business Reporting (SBR-UK) with other Description. From September 23, question 1 will use a prepopulated spreadsheet response option containing a draft consolidated financial statement. Foundations in Taxation (FTX) Foundations in Financial Management (FFM) Foundations in Audit (FAU)During his teaching journey, he taught more than 2000 ACCA students among them many students became the country’s highest achievers in several semesters specially ACCA paper fF7/FR, F8/AA (Audit & Assurance) and P2/SBR ( Strategic Business Reporting). Context: I attempted SBR for the first time last month and passed at 65% with only about 2 weeks of studying for the exam! Tips: 1) Practice past questions or refer to a question bank like the one from Kaplan. The. This question may be based on either a single entity or a group and will be worth 15-20 marks. Download ACCA Strategic Business Reporting SBR notes. When you study with ACCA, you can take your career in any direction. These will include cybersecurity, platform-based business models, big data and analytics, cryptocurrencies , distributed ledgers and artificial intelligence (AI). This gives you insight into professional skills that. So exams sat in September 2023 will be the 2023-24 syllabus. This has to be assessed as a whole and is dependent on a number of factors. The question paper begins on page 3. ACCA Exam Tips September 2023. Consider the stakeholders – relevant content and appropriate tone. Exam decision tree tool. Cr. Clutter in financial reports is a problem. ACCA - Skills Level - Financial Management (FM) March 2024. PO2 - Stakeholder relationship management. It's an advanced form of papers FR, corporate reporting. Complete list of free ACCA SBR lectures is available on Please go to OpenTuition to download the SBR notes used in this lec. To study SBR effectively you need to understand the nature of the exam and what you will be asked to do. ADDITIONALLY EXAMINABLE FOR SBR UK and IRISH PAPERS ONLY Indicated below are the main areas of difference between full IFRS and some chapters of UK FRS 102 that are examinable in SBR. 2. The question paper begins on page 3. Use the ACCA Learning Community to link up with fellow students around the world studying the same exam as you – get tips, join discussions and share. This new style of requirement will require students to record, analyse and present information using a. Some candidates confused the fair value of finished goods with the net realisable value principle. Step 2 (Game Changer!!! I encourage Everyone for this!!!) Take out your notebook, and summarize all the Topics/Standards in as few pages as you possibly can. Support for Approved Learning Partners; Becoming an ACCA Approved Learning. ACCA Strategic Business Reporting (SBR) Exam Kit. The intellectual and cognitive level applicable to SBR is predominantly level 3, where candidates are expected to synthesise and evaluate material. 2. Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) September/December 2020 Sample Answers 1 (a)Cash paid to acquire Flour Co The acquisition of Flour Co is a step acquisition. Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) March 2020 Answers. The latest reports contain question walk-throughs and performance feedback on questions sat by students. Primary Sidebar. Getting ready for the ACCA Strategic Business Reporting (SBR) examination might pose difficulties, yet attaining success is feasible with suitable resources and professional support. Part (a)(ii) Strategic Business Reporting (SBR) September/ December 2022 Examiner’s report . Sustainability reporting. . £25. It. ago. Answered 26 times. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background uploid Co is the parent company of a group undergoing rapid expansion through acquisition. The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting. All questions are compulsory. Specially prepared tutor notes to help you to prepare for exam. Short Notes are always essential to revise the topics. ฀The฀tables฀below฀show฀in฀which฀ chapter(s)฀each฀area฀of฀the฀syllabus฀is฀covered. I find no significant change in the knowledge and syllabus required between two exams. Spend some time familiarising yourself with the free resources available via the Study support resources for SBR on the ACCA website – we will provide you with specific guidance on when. for ACCA which is a free online programme specifically designed to support you through your exams. Fees and charges for ACCA students and members around the world. Strategic Business Leader (SBL) and Strategic Business Reporting (SBR) are part of the essential exams while for options, you can choose 2 from the following- Advanced. (SBR – IRL) September/December 2019 – Sample Questions Time allowed: 3 hours 15 minutes This question paper is divided into two sections: Section A – BOTH questions are compulsory and MUST be attempted Section B – BOTH questions are compulsory and MUST be attempted Do NOT open this question paper until instructed by the supervisor. This ACCA complete SBR course will go thro. Oct 11, 2020. Examinable documents. . 1. With a. The Platinum Package is Tom’s top selling Revision Course, giving you maximum support for your SBR re-sit. FRI-IAS 40-Change in use - 18. Designed to enhance your revision, the Exam Kit has everything you need to know before going into your exam,. For enquiries relating to examination sessions, examination results and registrations for examinations. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background Hummings Co is the parent company of a multinational listed group of companies. Mock1 answer - ACCA; MOCK EXAM ANSWERS; SBR P2 June 2011; SBR P2 June 2011; Preview text. Accounting roles in the workplace are changing in response to new capabilities in data analytics. An important factor in SBR exam success is the underpinning knowledge from Financial Reporting. The ACCA qualification provides individuals with comprehensive knowledge and skills in accounting, finance, and business. I, first of all Apologize to Mr. For more information please visit his website tomclendon. Some of our most popular CPD courses are already. The Study Text includes all the information included on the course, as well as working examples and practice questions. Strategic Business Reporting (SBR)The topic ‘* March 2023 ACCA SBR Exam Results * Instant Poll and Comments’ is closed to new replies. Viewing 25 posts - 1 through 25 (of 40 total)By incorporating the ACCA examining team's comments and suggestions regarding the depth and breadth of syllabus coverage, the BPP Learning Media Practice & Revision Kit provides excellent, ACCA-approved support for your revision. Question 4. Section C was single entity revised profit for the year, financial statement, and changes in equity. With this in mind, the SBR examining team highlight a few areas of the syllabus that have causedThe information presented in the F/S must be relevant, reliable, trustworthy, and neutral. Students can continue to prepare for the exam using ACCA X or through one of our Approved Learning Partners. The pass mark for all ACCA Qualification examinations is 50%. Reporting (SBR-UK) with others exams This diagram shows links between this exam and other exams preceding or following it. Remote on-demand exam fees. Each past exam will contain a selection of questions from the two preceding sessions. Section B will contain two compulsory 25 mark questions, with each being based around a short scenario. Having a user friendly style, he speaks regularly at leading Business schools and in the corporate fraternity with exposure of various universities and. € 475. Home; Learn About VIFHE. A1. It requires you to demonstrate your ability to make strategic decisions regarding business reporting. Strategic Business Reporting (SBR) 1 Revising for the September 2020 exam session Part 3 Strategic Business Reporting (SBR) Due to the change in timing of the ACCA exams, there are now a few extra weeks before the next exam session. Achieving฀ACCA's฀Study฀Guide฀Learning฀Outcomes฀฀ This฀BPP฀Workbook฀covers฀all฀the฀SBR฀syllabus฀learning฀outcomes. Viewing 2 posts - 1 through 2 (of. You. This was a very challenging exam and probably one of the hardest ACCA exams yet. Answered 19 times. Strategic Business Reporting – International (SBR – INT) September/December 2019 Sample Answers 1 ®(a) (i)IFRS 13 Fair Value Measurement permits a range of valuation methods to estimate fair value including market based, income estimates and a cost-based approach. SBR INT ACCA EN. Tom Clendon: he is an excellent tutor He has a podcast called "ACCA Tom Clendon's SBR Podcast" (search in podcast apps): it's a good (basic) introduction to some SBR concepts. ฀ These฀materials฀are฀reviewed฀by฀the฀ACCA฀examining฀team. Non Current Assets. The SBR exam will have an increasing emphasis on "Investor Focus". This enables additional insight into year-on-year performance and is in line with how performance is measured internally. An introduction to ACCA SBR (INT) C2a. Please comment on your June 2023 ACCA SBR Exam Results, vote in SBR Instant Poll and post your marks below to have a chance to win an eBook bundle from BPP. Taxman taxes some income which IFRS states should be deferred such as upfront receipts on a long term contract. Friday. ACCA Advanced audit and assurance (AAA) ACCA (PM, FR, AA & FM) Teaching ACCA for more than 5 years, most of students pass in the first attempt, will cover past papers on details. July 17, 2023 at 12:12 am. Progress test is conducted on the ACCA CBE Practice platform to give you familiarity. The passing mark would vary depending on the difficulty of the exam. Strategic Professional – Essentials, SBR – UK Strategic Business Reporting – United Kingdom (SBR – UK) March 2020 Answers 1 Hummings Co (a) The functional currency is the currency of the primary economic environment in which the entity operates. This new style of requirement will require students to record, analyse and present information using a. . Luploid Co has acquired L two subsidiaries in recent years, Colyson Co and Hammond Co. 43%. The resources below will help you identify the elements of good exam technique in SBR and how to ensure you are well prepared on your exam day. During December 20X5, Mrs Dawes revealed plans to Mr Shaw of a potential restructure of the Bagshot group which had been discussed at board meetings. kira. ACCA Strategic Business Reporting (SBR) exam was introduced in September 2018. These materials are reviewed by the ACCA examining team. Professional Behaviour & Compliance With Accounting Standards. Spend some time familiarising yourself with the free resources available via the Study support resources for SBR on the ACCA website – we will provide you with specific guidance on when. FOUNDATION LEVEL QUALIFICATIONS. co. Dec16 - Question - aaa; Red Jet Timetable from 4-01-22 WEB; ACCA SBR. Some exams are directly underpinned by other exams such as Strategic Business Reporting Complete list of free up to date ACCA SBR lectures is available on Please go to OpenTuition to download the SBR notes used. . ACCA publishes SBR retake guide to assist students who failed to pass SBR exam in future attempts. BPP, Kaplan. The first summarises the significant matters raised by respondents to their Consultation Paper on Sustainability Reporting. There is a significant amount of material which discusses examination technique, but Strategic Business Reporting (SBR) 3 Business combinations Revision of the basic principles of consolidation When answering SBR exam questions that test control, candidates don’t often focus on the inter-related principles of control despite the fact that the requirement asks them to do so. Usually, the application of tangible assets accounting standards in financial reporting tangible assets are easier to be understood. The SBR Technical Articles are designed to provide an overview of the key SBR topics and related examiners guidance, as well as share insights and. ACCA SBR INT Online courses. How To Pass ACCA PM. SBR - Mock D - Questions. ACCA SBR Highlights. The syllabus and study guide for SBR Strategic Business Reporting is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. b) a double-dip recession. It’s all about ACCA SBR! Tom Clendon is an SBR online lecturer and podcaster who helps students pass their ACCA SBR exams. The ACCA SBR paper, or Strategic Business Reporting paper, is a pivotal component of the ACCA qualification. You. TOTAL revenue greater than or equal to 10% of aggregate TOTAL revenue 2. Need verifiable CPD for 2023? 21 units of FREE CPD on offer from ACCA. Strategic Business Reporting (SBR) Advanced Financial Management (AFM) Advanced Performance Management (APM) Corporate and Business Law (LW). The. Remote on-demand exam fees. Valid from 01 September 2023 to 31 August 2024. The Pocket Notes have been designed to cover all the topics and subjects of your course, but in bite-sized chunks. ACCA is one of the fastest growing association, of Chartered Accountants of UK. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. • 50 marks in total. Dedicated learning platform. Fair value ACCA SBR: Course Overview. ACCA SBR P阶段 2022. Make an online payment. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background Carbise is the parent company of an international group which has a presentation and functional currency of the dollar. All questions are compulsory. Free online ACCA study materials, lectures and support for ACCA Strategic Business Reporting Exam. Welcome to ACCA's Virtual Learning Centre for students and prospective students. Answered 19 times. I would recommend that you book this with one of the major providers – e. 1. ACCA Strategic Business Reporting (SBR) Study Text Choose type Printed £ 44. Set within the corporate reporting environment you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios. View all payment options. . Updated: Jun 12. Totnes – the question 3 – CF. YuchenXiao. Viewing 1 post (of 1 total) I have for sale the following Kaplan ACCA hard copies: All books in good condition. Previous NextACCA publishes SBR retake guide to assist students who failed to pass SBR exam in future attempts. Chuckle Co was a 30-mark question which translates (using 1 minutes. This course is the perfect revision course for those wanting to pass SBR. The two companies in question were competitors and both acquired 50% of the shares of a third party company. Hopefully all the links are still working. ACCA:SBR: Complete Strategic Business Reporting | Udemy Finance & Accounting Finance Cert & Exam Prep ACCA Preview this course ACCA:SBR: Complete Strategic. Discuss and explain the methods as per above ie full partial Goodwill and impairment split with NCI. The two companies in question were competitors and both acquired 50% of the shares of a third party company. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background uploid Co is the parent company of a group undergoing rapid expansion through acquisition. 1. FRI-IAS 40 - Measurement. what the marking team will be looking for. Examiner's reports. 9 min. Banana has made a number of acquisitions and disposals of investments during the current financial year and the directors require adviceExaminer’s report – SBR March/June 2022 1 . Title: Microsoft Word - March 2020 SBR GR Author: patrja Created Date: 10/28/2020 9:41:35 PMViewing 25 posts - 1 through 25 (of 28 total) Please comment on your December 2022 ACCA SBR Exam Results, vote in SBR Instant Poll and post your marks below to have a chance to win an eBook bundle from BPP. Passed SBR first attempt 73%, thank you OpenTuition! Cleared sbr first attempt with 66%. Syllabus B. Strategic Business Reporting (SBR) Financial Reporting (FR) Financial Accounting (FA) If you attend tuition for SBR, assumed technical knowledge may be revised briefly in class, but the emphasis will be on teaching new technical material and applying existing and new. To fully benefit from these ACCA SBR notes, you must watch ACCA SBR lectures To succeed in your exam it is vital to practice as much as possible and so you should buy a current edition of a Revision kit from an ACCA. Luploid Co has acquired L two subsidiaries in recent years, Colyson Co and Hammond Co. The current financial year end is 30 June 20X8. SBR is a Professional Module of Professional Qualification ACCA Consist of only Standards. The aim of the SBR syllabus 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 management’s stewardship and the information needs of a diverse group of stakeholders. SKU: BPPSBRTRAINING. As stated, IFRS 15 core principle is an entity should recognize revenue to depict transfer of goods or services. Performance objectives are indicators of effective performance and set the minimum standard of work that trainees are expected to achieve and demonstrate in the. ACCA SBR Technical Articles. ACCA SBR Spreadsheet exercises. Plan and book exams. Additionally for the SBR UK paper, the changes made to UK GAAP in 2018 are examinable including an overview of FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime and the following basic Companies Act requirements that address when: • single and group entity financial statements are requiredSBR INT ACCA. Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business. Combo (Prep+Revision+QBD) 12-12-2023. He approximately covers each and every topic of SBR Syllabus. Find out the format change of. ACCA, which stands for the Association of Chartered Certified Accountants, is a globally recognized professional accounting body. December 2023 - June 2024 exams: Get your discount code >>. C_Nature_Photography • Student • 2 yr. 82% – I genuinely had to re-read it again and again as I thought I’d failed 😀 Good luck everyone! July 17, 2023 at 12:13 am. This question may be based on either a single entity or a group and will be worthComplete list of free up to date ACCA SBR lectures is available on Please go to OpenTuition to download the SBR notes used. SBR past exams and answers. Plan and book exams. 00. Applying for exemptions. However, the characteristics of each asset should be considered whenPASSED 51% at first attempt thank you open tuition. Ethical behaviour helps to build trust. Questions are set in the context of single entities, groups, private orExams. An important factor in SBR exam success is the underpinning knowledge from Financial Reporting. SBR UK variant. Friday. preparation, attempting question practice on the ACCA Practice Platform, reviewing. The Practice Platform allows you to: attempt questions to time. The topic ‘’ is closed to new replies. (80,000) 866,215. TheACCA Examination enquiries. ACCA SBR Video Lectures for students to revise the entire syllabus in one week, this is as a course refresher. The group operates within the manufacturing sector. As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. ACCA Strategic Professional Level. Relational diagram linking Strategic Business Reporting (SBR-INT) with other Strategic Business Reporting (SBR) (INT) © ACCA 2019-2020 All rights reserved. how to prepare for the exam, and. All materials are written by experienced tutors and subject specialists, who know how to deliver. The skeleton provided was a bit weird and I didn’t know where to put the adjustments… some costs were included in. Essential maintenance - Thursday 23 April & Friday 24 April We are making some improvements to the site and the modules between Thursday 23 and Friday 24 April. The integrated reporting framework also creates the foundations for a new reporting model and questions will be asked on its contribution to corporate reporting. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background Hill is a public limited company which has investments in a number of other entities. SBR IRL ACCA. ฀The. acca考试sbr考什么?acca sbr怎么学?sbr是acca考试中一门综合性非常强的科目,它要求学员对准则透彻理解和灵活应用,学员必须. However, SBR overall pass rates are ranged between 47% and 49% which is lower than P2 by. Somethings have radically changed, others more subtly. The Pass rates have been announced by ACCA for students who sat their exams in September 2023. Please contact ACCA directly Tel: +44 (0)141 582 2000 Fax: +44 (0)141 582 2222 email: students@accaglobal. Relevance and faithful representation remain as the two fundamental qualitative characteristics. It’s an extended form of paper FR, financial reporting. Non Current Assets. A total of 3,763 students completed their final exams to become ACCA affiliates. mark and debrief your answers using a detailed marking guide and suggested answer. Wednesday. Answered 22 times. 4 4. ACCA Strategic Business Reporting (SBR) Essentials Pack. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background Carbise is the parent company of an international group which has a presentation and functional currency of the dollar. for ACCA which is a free online programme specifically designed to support you through your exams. ACCA SBR exam requires you to demonstrate your ability to make strategic business reporting decisions. Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) March 2020 Answers 1 Hummings Co (a) The functional currency is the currency of the primary economic environment in which the entity operates. Pass rates have been announced by ACCA for students who sat their exams in September 2023. You can revise on the go with this pocket-sized overview of the course content that includes summaries of the vital areas you need to concentrate on during your exam. If you have previously prepared for your exam under the. Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour. For AAA, you will need these as well. Zabiar . Broader reading allows candidates to more easily understand the concepts and principles relating to business reporting. It requires you to demonstrate your ability to make strategic decisions regarding business reporting. QUESTIONS. US $ 28. This blog post will guide you through the ACCA SBR exam changes and provide tips to help you navigate them. Remote session exam week timetable. Guide to ACCA examination assessment. Additional FREE newly enhanced resources through MyKaplan. Wednesday. It includes ACCA SBR questions. These are fully aligned to the current exam syllabus, format and structure. Viewing 25 posts - 1 through 25 (of 56 total) September 8, 2022 at 9:45 am. Complete list of free ACCA SBR lectures is available on go to opentuition to post questions to our ACCA SBR Tutor, we. . Strategic Professional CBEs use the same kind of technology found in today’s workplace, including specially designed spreadsheet and word processing response options. Mrs Dawes, the chief executive of Bagshot Co, is also an ACCA member. ACCA Study HubYour ultimate study resource. The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. ACCA News: ACCA Qualification syllabus changes for 2023/24. It’s an advanced form of paper FR, treasury reporting. Revise what you accumulated so far EACH DAY. CBE Introduction. 34%. With this in mind, the SBR examining team highlight a few areas of the syllabus that have causedThe phenomenon of financial statement clutter is increasingly under discussion, with initiatives launched to combat it. a) its natural unemployment rate. April 21, 2023 at 3:48 pm. SBR is a Professional Module of Professional Qualification ACCA Consist of only Standards. ACCA students worldwide love our Strategic Business Reporting SBR (INT) online learning course. Select. 21 reviews No questions. Since September 2018, ACCA Strategic Business Reporting (SBR) has been replaced P2 in the professional exam towards ACCA qualification. Payment Options. This blog post provides a list of the most recent Strategic Business Reporting (SBR) Technical articles. FRI-IAS 23 Borrowing costs-Summary - 16. woodiwiss. Identify the contract (s) with a customer. Thursday. Enter your user ID and password to login. Guide to ACCA examination structure and delivery mode. Past exams and question practice. Examiner’s report – SBR September 2023 1 . Passed SBR first attempt 73%, thank you OpenTuition! Cleared sbr first attempt with 66%. . It is also strongly recommended that you refer to articles published in Student Accountant as part of your study preparation for the exams. This paper is designed to test your knowledge and understanding of financial reporting and disclosure. The reason for this is not because they lack technical knowledge or are not well prepared, but poor examination technique does. This will help you stay on track and ensure that you are adequately prepared for the exam. AED 3,333. C2. ACCA (SBR) ACCA (AFM) ACCA (PM) ACCA (FM) ACCA (FR) ACCA (AA) Free VIFHE ACCA Performance Management Webinar . Question practice is a vital part of exam preparation. For enquiries relating to examination sessions, examination results and registrations for examinations. the published answers alongside this report. ACCA My Exam Performance for non-variant . Strategic Business Reporting (SBR) 1 Revising for the September 2020 exam session Part 1 Strategic Business Reporting (SBR) Due to the change in timing of the ACCA exams, there are now a few extra weeks before the next exam session. This enables additional insight into year-on-year performance and is in line with how performance is measured internally. You will need to demonstrate judgement and often consider the perspective of different stakeholders. On 1 July 20X5, Banana acquired $10 million 5% bonds at par with interest being due at 30 June each year. Our expert ACCA SBR tutors, led by Tashwita Gupta, provide comprehensive study materials and flexible schedules to fit your needs. Our research shows that students who study with one of our Approved Learning Partners are more successful in exams. We're committed to your success. Opt in 7 days before to receive results by text. The objective of the review is to ensure that the material. The UK exam The Examiner has indicated that Section B questions in the UK exam will be adapted to assess UK specific content. It requires you to demonstrate your ability to make strategic decisions regarding business reporting. The Practice Platform allows you to: attempt questions to time. isidiropoulos. SBR INT ACCA. ฀ These฀materials฀are฀reviewed฀by฀the฀ACCA฀examining฀team. So again, keep a close eye on syllabus announcements and updates on the ACCA website. To study SBR effectively you need to understand the nature of the exam and what you will be asked to do. Hey there! I've seen a little bit of panic and struggle with SBR on here so wanted to throw in my two cents to help. Part (a)(ii) Strategic Business Reporting (SBR) September/ December 2022 Examiner’s report .