Strategic Business Reporting (SBR) has a reputation for being one of the toughest ACCA exams. It requires more than just technical knowledge – it demands application, analysis and professional judgement. Many students find themselves stuck at the pass mark, unable to break through despite putting in hours of revision. But there is one shift in approach that is making a big difference. It’s not a new textbook, and it’s not another set of revision notes. It’s the examiner mindset.
Need help to pass your ACCA SBR exam?
What is Examiner-Style Thinking?
Examiner-style thinking is the practice of training yourself to think like the person marking your paper. It means approaching questions from the viewpoint of the assessor. It’s not just about writing what you know – it’s about showing what the marker is looking for. This includes professional competence, ethical awareness, and the ability to respond to the scenario in front of you.
When students begin to apply examiner thinking in their preparation, their marks go up. They start producing answers that meet the marking criteria. They show relevance, clarity, and professional judgement. It’s a subtle change, but it’s proving to be one of the most effective ways to pass SBR.
Why Many Students Miss the Mark
There are several reasons why students struggle with SBR, and most of them have nothing to do with their technical ability:
- Writing generic answers that don’t apply to the scenario
- Repeating textbook knowledge rather than analysing the facts
- Missing the professional marks by failing to explain or justify points
- Ignoring the ethical angle or not linking it clearly to the case
These are all signs that a student is answering the question from their own point of view, rather than stepping into the examiner’s shoes. This is a paper that rewards relevance, not repetition.
Adopting the Examiner Mindset
The good news is that examiner-style thinking can be developed. It doesn’t require any special resources. It just takes a shift in how you study and practice. Here’s how to start:
1. Study the Marking Scheme
The ACCA publishes examiner reports and sample answers. These aren’t just for show – they are a goldmine of insight. Learn how the marks are allocated:
- Technical marks for correct application of standards
- Professional marks for communication, structure and ethical judgement
- Penalties for irrelevant or vague content
Understanding what the examiner wants helps you shape your answer. It shows you where to spend your time in the exam.
2. Always Use the Scenario
Every question in SBR is based on a real-world case. If your answer doesn’t link back to it, you will lose marks. Examiner-style thinking means you treat the scenario like a client brief. Ask yourself:
- What is the business issue?
- What standards are relevant?
- What are the ethical implications?
- How would I explain this to a board or investor?
Use names, figures, and specific facts from the scenario. This shows you understand the question and are applying judgement.
3. Practice With Marking in Mind
When you write practice answers, don’t just look at whether your numbers are right. Instead, ask:
- Would this earn a mark?
- Is it relevant and clearly explained?
- Have I shown any assumptions or limitations?
Get used to writing with the marker in mind. If possible, have your answers reviewed by someone who understands the exam, such as a tutor or mentor. You can also use the course resources to check against model solutions.
4. Understand the Examiner’s Language
The way a question is worded gives you clues. Words like “evaluate”, “discuss”, or “advise” each imply a different style of answer. Examiner thinking means picking up on these signals. It also means being aware of how you are communicating your ideas. Marks are awarded not just for what you say but for how you say it.
Use clear headings, short paragraphs, and professional tone. This makes your answer easier to mark and shows your awareness of communication skills, which is part of the professional marks.
Real Benefits From Thinking Like an Examiner
Students who take on this mindset often find that their whole approach to SBR changes. They spend less time memorising notes and more time analysing case studies. They write answers that are targeted, efficient and relevant. They start to see improvement in their mock scores and build confidence for the real exam.
Here are some of the practical benefits:
- Better time management in the exam, because you’re focused on scoring marks
- Fewer wasted paragraphs of irrelevant or generic content
- Higher professional marks, thanks to improved structure and explanation
- More confidence, knowing you understand what the examiner values
You can read how other students have applied these techniques in the testimonials section.
Common Misconceptions About Examiner Thinking
Some students worry that focusing too much on the examiner will make their answers less authentic. In reality, it’s about being clear, not robotic. You’re not writing to please the examiner – you’re writing to communicate professionally. This is a key skill for any accountant.
Others assume that reading examiner reports is just extra work. But these reports are filled with examples of good and bad answers, and detailed comments on what worked and what didn’t. Spending time with them is one of the smartest things you can do.
Embedding This Approach in Your Study Routine
To get the most from this strategy, build it into your weekly routine. Here are some ways to do that:
- Allocate time each week to read examiner reports and commentaries
- Use past exam questions and answer them under timed conditions
- After each answer, reflect on where the marks would have come from
- Review the blog for tips and examples of application
- Discuss sample answers with your study group, focusing on technique
What to Do If You’re Struggling
If you’ve failed SBR before or are worried about your progress, this change in mindset could make all the difference. It’s not about working harder. It’s about working smarter. Train yourself to think like an examiner, and you’ll begin to write like a professional.
You can also explore structured support through the available online courses, or reach out for guidance via the contact page.
Final Thoughts
Strategic Business Reporting is more than an academic exam. It is a test of professional competence. To succeed, students need to demonstrate their ability to apply knowledge, exercise judgement, and communicate effectively. Examiner-style thinking brings all of these elements together.
By changing the way you approach your studies, you can change your results. And that change begins with seeing the exam through the eyes of the person marking it.
