How to structure your written answer in SBR

Most SBR students know the technical content but still lose marks on written questions, because they don’t know how to structure the answer. This guide fixes that.

Learn the PAC framework (Principle, Application, Conclusion) that top scorers use in every written answer, the 3 steps to run before you write a word, and the five structural mistakes that cost marks every sitting. Includes a full worked example and a 30 second pre-submission checklist.

Technical knowledge gets you halfway. Structure is what turns it into marks.

Written by Rosie Freelove FCCA, Head of Technical Accounting and SBR mentor.