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S2 Strategic Business Leader

Written by Saad Rahman (ACCA)

Syllabus for exams from September 2027 to June 2028. Build the ability to evaluate and advise on strategy, governance, risk management and decisions that enable organisational success, through an integrated case study.

About this exam

S2 replaces SBL and keeps the same approach: a 100 percent integrated case study with pre-seen information. Comparing the two syllabus lists, S2 groups the topics into ten sections, with leadership, culture and ethics together, technology and data as one section, and project management as its own section. Use the SBL notes for the shared topics.

Exam format

DeliveryComputer-based exam, 3 hours 15 minutes
StructureA 100 percent integrated case study with three tasks. Pre-seen information is released two weeks before the sitting
Pass mark50 percent

From ACCA's syllabus and study guide. Questions in the real exam include multiple choice, multiple response (for example choose TWO), number entry and selection questions. This site's questions are single answer multiple choice.

This is the first syllabus for S2, for exams from September 2027 to June 2028. ACCA's document is marked FINAL, September 2026.

Syllabus map

The sections and topic titles below follow ACCA's syllabus. Open ACCA's study guide for the full learning outcomes.

A. Leadership, culture and ethics
  • Leadership
  • Culture
  • Ethics and the public interest
B. Governance
  • Approaches to governance
  • Stakeholder management
  • Public sector governance
C. Strategy
  • Strategic planning
  • External influences
  • Competitive forces
  • Resources, capabilities and competencies
  • Strategic change
D. Risk
  • Identification, assessment and measurement
  • Management, monitoring and mitigation
E. Technology and data
  • Strategic use of technology and data
  • Control and security of technology and data
F. Organisational control and audit
  • Internal control systems
  • Audit, compliance and management reporting
G. Finance in planning and decision making
  • Finance transformation
  • Financial analysis and decision-making techniques
  • Cost and management accounting
H. Enabling organisational success and managing change
  • Enabling success: organising
  • Enabling success: talent management
  • Enabling success: performance excellence
  • Managing change
I. Project management
  • Project planning
  • Project monitoring
J. Professional skills
  • Communication
  • Analysis and evaluation
  • Scepticism
  • Commercial acumen

Official documents

Most topics in S2 are also in SBL. Use the SBL notes and the SBL practice questions for the shared topics.

Practice questions for the new topics

The notes and questions were written for this site from ACCA's syllabus. They are not ACCA material. Check anything you are unsure about against ACCA's study guide and your tuition provider's materials.