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自2019年9月ACCA考试开始，SBR将要采用新考纲。新的考纲调整幅度并不大，只是进行了一些微调，调整的主要内容如下如所示：
ACCA官方的考纲正文如下：
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of
stakeholders such as employers, students, regulatory and advisory bodies and learning
providers.
The main areas which have been added to the syllabus are summarised in the table below.
Table 1 – Amendments to SBR (INT)
| Section and subject area | Syllabus content | |
| F1(c) | Discuss the impact of current issues in corporate reporting. The reflect contemporary current issues the current syllabus.[3]: | This learning outcome has been updated to |
| 1. the revised Conceptual Framework for Financial Reporting | ||
| 2. Accounting policy changes | ||
| 3. Materiality in the context of financial reporting | ||
| 4. Defined benefit planamendments, curtailment or settlement | ||
| 5. Management commentary | ||
| 6. Developments in sustainability Reporting |
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