Strategic Professional  comprises two modules: Essentials and Options, designed to build on technical skills and explore advanced professional skills for senior accountants in advisory or consultancy roles. Both modules have been set at an intellectual level equivalent to that expected of a student taking a Masters degree Students must complete two Essentials papers and four Options papers, which assess advanced techniques for specific work areas or career pathways. Students select two out of four Option papers relating to their chosen field of work.

Essential Papers for Strategic Professional Level: 

1. Strategic Business Leader (SBL): The Strategic Business Leader (SBL) paper by ACCA is a comprehensive examination that combines technical expertise, ethical awareness, and professional skills with real-world case studies. It challenges students to think strategically, analyze complex business scenarios, and apply integrated thinking, preparing them for effective leadership.
2. Strategic Business Reporting (SBR): The Strategic Business Reporting (SBR) paper of ACCA focuses on the application of professional judgment in the preparation and presentation of financial reports. Students can expect to delve into complex financial reporting issues, including ethical considerations, to develop the skills needed to critically evaluate and communicate financial information effectively.

Optional Papers for Strategic Professional Level (Pick any two):

1. Advanced Financial Management (AFM): This paper emphasizes advanced financial management techniques, including risk management, investment decisions, and financial strategy. Students can expect to explore sophisticated financial models and tools, preparing them to tackle complex financial challenges and make strategic decisions at an advanced level.
2. Advanced Performance Management(APM): This paper delves into advanced performance management techniques, including strategic performance and risk management. Students can expect to analyze complex business scenarios, developing the skills to evaluate performance and make strategic recommendations to enhance organizational effectiveness.
3. Advanced Taxation (ATX-UK): Focuses on advanced UK taxation issues, including tax planning, compliance, and ethical considerations. Students can expect to navigate intricate tax regulations, mastering the skills needed to provide strategic tax advice and ensure compliance with the UK tax system.
4. Advanced Audit and Assurance (AAA): Explores advanced auditing and assurance concepts, including risk assessment, audit evidence, and professional skepticism. Students can expect to analyze complex audit scenarios, developing the skills needed to provide high-quality assurance services and make informed recommendations to enhance the quality of financial reporting.