ACCA - Strategic Professional Essentials
The Strategic Professional level is divided into Essentials and Options.
All of the modules/exams at Strategic Professional level have been set at the same ability level as a Masters degree. The ACCA Strategic Professional Essentials modules (Strategic Business Leader and Strategic Business Reporting) explore advanced professional skills, techniques and values that you will require to act as an expert accountant in an advisory or consultancy role at senior level.
They are assessed by written exams (SBL = 4 hrs and SBR = 3hr 15mins) , in March, June, September and December.
To demonstrate organisational leadership and senior consultancy or advisory capabilities and relevant professional skills, through the context of an integrated case study.
It is recommended that you complete the ACCA Ethics and Professional Skills Module before attempting the Strategic Business Leader (SBL) exam.
For more information on the Strategic Business Leader exam/syllabus please click here: SBL
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 managements’ stewardship and the information needs of a diverse group of stakeholders.
For more information on the Strategic Business Reporting exam/syllabus please click here: SBR
We offer two distinctive packages for the ACCA Strategic Professional (Essentials) modules:
– HTFT live
– HTFT on-demand
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.
With HTFT live, you get live invites to the tuition Masterclass sessions and revision Masterclass sessions (which are all recorded and uploaded onto our Online Learning Community)
With HTFT on-demand, you get immediate access to tuition videos/recordings covering the syllabus content in addition to being provided with the recordings of the revision sessions that take place.

Pass Guarantee
Any student booking a live or an on demand course is eligible for a pass guarantee. A student who meets the pass guarantee conditions, but who is then unsuccessful in the Dec 2024 exam can join the full course into either of the next two exam windows (March 2025 or June 2025). The student can choose which exam window (under advice from HTFT).To maintain your Pass Guarantee with HTFT the following criteria must be complied with:
- Submission of all Checkpoints, the Midpoint mock, and Proficiency 1 and 2
- All Checkpoints, the Midpoint mock, and Proficiency 1 and 2 must be submitted on or before the timetabled date
- Checkpoints Checkpoints 1-5 will be open book and untimed. Checkpoints 6-8 will be open book but timed
- ** All Checkpoints completed to a pass standard (50%)
- ** Midpoint mock: pass mark 50% (open book, not timed)
- ** Proficiency 1: pass mark 40% (open book, timed)
- *** Proficiency 2: pass mark 40% (closed book, timed)
** One redo is expected for all Checkpoints, the Midpoint mock and Proficiency 1 where you haven’t achieved the ‘pass’ standard. This may be a full redo, or a redo of a specific section of the Midpoint mock or Proficiency 1 – depending on your initial score. Your pass guarantee will be maintained if you complete a redo (where required) and achieve a pass. Please note that we will only allow, and mark, one redo for the Checkpoints, the Midpoint mock and Proficiency 1.
*** No redo will be allowed for Proficiency 2! You must achieve a pass mark of 40% on the first attempt at Proficiency 2!
Other requirements to maintain the pass guarantee:
- Attempting the real exam in the agreed window
- Paying in full for the entire course before the exam is sat
