How to Pass SBR Ethics Questions in 3 Sentences (and Bank the Professional Marks)

How to Pass SBR Ethics Questions in 3 Sentences (and Bank the Professional Marks)

Ethics is the most reliable source of marks in SBR — it appears in almost every paper — and it's also where I see students panic and waffle. They write a page of worry and score three marks, when a tight, structured answer would have scored six.

Here's the good news: ethics answers follow a formula. Learn the formula and these become the easiest marks in the exam.

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Why students lose ethics marks

Two reasons, every time:

1. They name the threat but never apply it. "This is a self-interest threat" — and then they move on. No marks for the label alone.
2. They forget the safeguard. The examiner always wants an action. Spotting the problem is half the answer; recommending what to do is the other half.

Fix both and you've got a full-marks structure.

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The 3-sentence formula

For every ethical issue in the scenario, write exactly three sentences:

1. Identify the specific threat — self-interest, self-review, advocacy, familiarity, or intimidation.
2. Apply it: explain why it's a threat using the facts in the scenario.
3. Safeguard: recommend a concrete action to remove or reduce it.

That's it. Three sentences, one issue, full marks.

It in action

> "Accepting the 10% fee contingent on a higher profit figure creates a self-interest threat (identify). The firm would benefit financially from reporting a favourable result, which could compromise the objectivity of the audit opinion on those same figures (apply). The firm should decline the contingent fee arrangement and charge on a normal time-based basis, and the engagement partner should document the decision (safeguard)."

Three sentences. Clear structure. Every mark available, taken.

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Don't forget the professional marks

SBR usually offers up to two professional marks for the quality of your answer — and ethics questions are the easiest place to earn them. You get them by writing like a professional advising a client, not a student dumping knowledge:

• A short opening line that frames your response.
• Headed points or a clear paragraph per issue.
• A brief conclusion or recommendation.
• A professional, measured tone — no emotional language, no "this is clearly wrong."

Small effort, guaranteed marks. Most students skip them entirely.

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A quick self-check

Look at your last ethics answer and ask:

• Did I name the specific threat, or just say "ethical issue"?
• Did I use the actual facts from the scenario, or write something generic?
• Did I recommend a clear action?
• Would a partner be comfortable sending my answer to a client?

If you can't confidently tick all four, that's the gap between the marks you're getting and the marks you should be getting.

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The fastest way to lock this in

Ethics marks are pattern marks — once your hand knows the 3-sentence structure, you'll never lose them again. The way to build that reflex is to practise it and have it checked.

• Send me an ethics answer you've written and I'll mark it free — I'll show you exactly where the structure breaks and how to tighten it.
• Or sit a full mock marked by me, so ethics becomes automatic before exam day.

You could pick up 6–8 near-guaranteed marks from ethics alone. For a lot of students, that's the difference between a 48 and a 52.

👉 Get your free marking or browse mocks and courses.