The Business and Sustainability Reporting exam is certified by ACCA and features a passing score of 50 percent alongside a total duration of 195 minutes. It evaluates candidates on complex financial reporting standards, consolidated financial statements, sustainability reporting, ethics, and professional skills. This thorough assessment ensures that accounting professionals are fully equipped to advise on intricate business transactions and various sustainability impacts across corporate environments.
Professional accountants and finance candidates pursuing the ACCA qualification who need to demonstrate advanced expertise in complex financial reporting, corporate governance, and sustainability disclosures for modern business environments.
Review IFRS Accounting Standards and IFRS Sustainability Disclosure Standards in extensive detail to build advanced technical expertise. Practice preparing consolidated financial statements, evaluating sustainability risks and opportunities, and applying the ACCA Code of Ethics and Conduct to complex professional scenarios over numerous rigorous study sessions.
This domain covers presentation and disclosure requirements within financial statements, revenue recognition principles, financial instruments measurement, leases, employee benefits, and various asset treatments under applicable reporting standards across corporate entities.
This domain focuses on subsidiaries control and acquisition accounting, associates and joint arrangements, and preparing accurate consolidated financial statements under a wide variety of operational and structural conditions for complex groups.
This specific domain addresses reporting sustainability-related risks and opportunities, applying IFRS Sustainability Disclosure Standards, and evaluating the overall decision usefulness of sustainability information for stakeholders and corporate investors within global markets.
This particular domain examines ethical behavior under the ACCA Code, professional integrity, and the significant impact of management estimates, subjective judgements, and financial uncertainty on reported outcomes throughout various corporate reporting cycles.
This final domain tests key professional skills including effective communication of financial data, detailed analysis and evaluation, professional scepticism, and strong commercial acumen across complex business cases and challenging operational scenarios.
Manage your time effectively across the 195 minutes. Read each scenario carefully, apply relevant accounting and sustainability standards, and demonstrate clear professional skills throughout your answers.
The exam covers exactly 5 distinct domains, ranging from financial reporting standards and consolidated financial statements to sustainability reporting, ethics, and professional skills required by modern accountants.
The passing score required to successfully pass this exam is established at 50 percent, ensuring that candidates meet the high standards set by the governing board.
The exam has a total duration of 195 minutes, giving candidates sufficient time to read complex case materials and formulate detailed professional responses across all sections.
This exam is current and part of the ACCA qualification. If you need details on the long-term certification path, check directly with ACCA for current guidelines.
Verified 2026-09-13
This page was meticulously built using the official ACCA exam guide syllabus and study guide, extracting exact domains, capabilities, and hard facts.