Strategic Business Leader (S2) - September 2027 to June 2028 - Syllabus and study guide

Oct 28, 2026

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Strategic Business Leader (S2) syllabus and study guide for September 2027 to June 2028 outlines the overall purpose of enabling integrated application of technical skills, advisory capabilities, and ethical professional judgement. It covers organisational leadership, governance and accountability, strategic planning through implementation, and risk identification, measurement, management and mitigation. The guide also addresses technology and data for strategy and operations, controls and security, internal audit and reporting, transformation of the finance function, financial analysis and decision-making, and change, talent, performance and project management.

LanguageEnglish

CategoryExam

FormatPDF

Pages15

Reading Time38 min

AccessFree to download

Overall aim of the syllabus

Introduction to the syllabus

Main capabilities

Intellectual levels

The syllabus

Detailed study guide

Approach to examining the syllabus

Guide to ACCA examination structure and delivery mode

Guide to ACCA examination assessment

Learning hours and education recognition

Syllabus and study guide Strategic Business Leader ( S2 ) September 2027 to June 2028 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session. Contents 1. Overall aim of the syllabus .................................................................................................. 3 2. Introduction to the syllabus ................................................................................................ 3 3. Main capabilities ................................................................................................................ 4 4. Intellectual levels ............................................................................................................... 4 5. The syllabus ....................................................................................................................... 5 6. Detailed study guide .......................................................................................................... 6 7. Approach to examining the syllabus .................................................................................. 13 8. Guide to ACCA examination structure and delivery mode .................................................. 13 9. Guide to ACCA examination assessment .......................................................................... 14 10. Learning hours and education recognition ....................................................................... 14 1. Overall aim of the syllabus The overall aim of the syllabus is to enable the integrated application of the technical skills, advisory capabilities and professional judgement required of effective and ethical leaders in directing organisations, developing strategy and leading change . 2. Introduction to the syllabus The syllabus for Strategic Business Leader (S2), starts by introducing candidates to organisational leadership, organisational culture and the need for responsible and ethical conduct. The syllabus then addresses the existence of an effective governance structure , which is linked very closely to effective leadership, focusing on the need for the respective roles and responsibilities of directors, the relevant committee structures and the effective scrutiny of the performance of senior management, demonstrating their accountability. The syllabus also considers governance in not-for-profit and public sector organisations. Once the fundamental organisational leadership and governance structures are in place the syllabus moves on to determining organisations’ strategies, evaluating strategic options and implementing strategies. Evaluating strategic options, making strategic choices and implementing strategy requires the organisation’s leaders to fully understand the risks involved and so the syllabus then focuses on identifying, measuring, managing, monitoring and mitigating risks. To support today’s business environment the syllabus considers the use of technology and data to support both strategy and operations, including the use of big data, machine learning, ebusiness, cloud computing and smart technology. The syllabus also addresses the controls around and the security of technology and data. Management of risk in the syllabus is further addressed in coverage of organisational control in its wider context, including internal audit, internal control, and appropriate reporting to implement and support effective leadership and governance. To provide the organisation’s leadership with appropriate financial information the next section of the syllabus begins by looking at transformation of the finance function itself. It then moves onto financial analysis and decision making, and cost and management accounting techniques. The syllabus then focuses on enabling successful strategies and change management through organising for success, talent management, performance excellence and management of c

FAQs

What is the overall aim of the Strategic Business Leader (S2) syllabus?

Enable integrated application of technical skills, advisory capabilities, and ethical professional judgement to direct organisations, develop strategy, and lead change responsibly.

Which governance and leadership areas are covered in the syllabus?

Organisational leadership, organisational culture, responsible and ethical conduct, governance structures, director and committee responsibilities, and scrutiny and accountability of senior management.

How does the study guide address risk and technology?

It covers risk identification, assessment, control, monitoring, and mitigation, and also evaluates the strategic value of technology and data while emphasizing governance, controls, and security.

Oct 28, 2026

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