The last sitting of SBR-UK has been scheduled for the June 2025.
ACCA said: “Recently, the UK’s Financial Reporting Council announced changes to FRS 102 that means there are too few material differences between SBR-UK and SBR-INT syllabus to write separate exams.”
Students who choose to sit the final SBR-UK exam in June 2025 but do not pass will need to resit the SBR-International exam. Full transitional support will be provided to help students through this process.
Students intending to gain the Audit Qualification in Ireland should continue to select the SBR-Ireland exam.
The FRC has agreed that the SBR International exam meets the required content standards of the UK Statutory Auditors (Examinations) Instrument 2008, as there are no longer material UK GAAP differences to examine.
Additionally, students who have already passed the SBR-International exam and meet the other requirements can now apply for ACCA’s UK Audit Qualification.
Students and members working toward ACCA’s UK Audit Qualification can now complete either the SBR-International or SBR-UK exam as part of their requirements. Previously, only the SBR-UK exam was accepted.
