The ACCA SBL pre-seen is background material on the exam's case organisation and its industry. It is released through your Exam Planner two weeks before the exam. Use it to understand the business and its numbers, but do not try to predict the questions: ACCA says it does not signal which topics will be tested.
What is in the SBL pre-seen?
According to ACCA, the pre-seen has two parts:
- Industry information: background on the real industry or sector the case is set in. Some facts are simplified for the exam, so read it even if you know the industry.
- Organisation information: details of a fictitious organisation. Exam tasks relate only to this organisation, not to outside research.
How to use the pre-seen: a 5-step method
- Read it twice. First for the story, second with notes on key facts, people and numbers.
- Run the core models. A quick PESTEL, Porter's Five Forces, SWOT and stakeholder mapping will make the business familiar. Do not memorise the output.
- Work through the governance and risk. Who sits on the board, who holds power, and what could go wrong?
- Look at the numbers. Work out key ratios and trends so you can use them quickly on the day.
- Get back to question practice. Sit mocks and past papers. That is where most marks are won.
A two-week pre-seen plan
| When | What to do |
|---|---|
| Days 1 to 2 | Read the whole pre-seen twice. Note the organisation's history, purpose, people, numbers and the industry facts. |
| Days 3 to 4 | Run PESTEL, Five Forces and SWOT. Map stakeholders. Summarise each on one page. |
| Days 5 to 6 | Analyse the financial information: trends, key ratios, cash. Note anything that looks odd (scepticism marks). |
| Days 7 to 8 | Review governance, risk and technology in the case against the SBL syllabus. |
| Days 9 to 12 | Sit timed mock exams, ideally ones built on this pre-seen. Mark them against the guide. |
| Days 13 to 14 | Light review of your one-page summaries and weak syllabus areas. Rest before the exam. |
Throughout, keep revising the whole syllabus. The pre-seen gives context, not the questions.
What not to do
ACCA's own guidance is clear. Do not:
- do extensive extra research on the industry;
- guess which syllabus areas will come up from the pre-seen;
- use the pre-seen as your main source for answers (use the exhibits on exam day);
- read it for the first time just before the exam;
- let it eat into your revision and mock exam time;
- rely on question tipping or spotting.
Pre-seen analysis archive
Past pre-seen analyses, kept as practice material. Pair them with the matching past exam on the ACCA practice platform.
March 2025: Historic Places (HP)
A heritage charity in Eardisia. PESTEL, SWOT, Five Forces, risk, governance and practice questions.
Read the analysisMarch 2024: Athletic Transcentral (AT)
A football club in Kyleland. Strategic position, finance, governance and practice questions.
Read the analysisFAQs
When is the SBL pre-seen released?
Two weeks before the exam. ACCA emails you when it is ready.
Where do I download the SBL pre-seen?
Only from your ACCA Exam Planner: select your booked SBL exam under Your Plan and download the pre-seen information files.
Can I take the pre-seen into the exam?
Not your own copy. SBL is closed book, but ACCA provides a copy of the pre-seen on screen for reference.
Can the pre-seen tell me which topics will be examined?
No. ACCA says the pre-seen does not signal which syllabus areas will be tested, so you need to revise the whole syllabus.
How long should I spend on the pre-seen?
Enough to know the organisation and its industry well, but not so much that revision and mock exams suffer. A few focused sessions spread over the two weeks works for most students.