Learn with Accountant : CIMA-SCS training material for 100% pass
Updated: Aug 15, 2026
No. of Questions: 175 Questions & Answers with Testing Engine
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Accountant CIMA-SCS Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Strategic Case Study Exam |
| Exam Number: | CIMA-SCS |
| Exam Format: | Computer-based case study, Written responses: reports, memos, emails, briefing notes, 3 sections (45 minutes each), cannot revisit completed sections, Human-marked |
| Available Languages: | English |
| Exam Duration: | 180 minutes |
| Certificate Validity Period: | Lifetime (after full qualification + 3 years experience) |
| Passing Score: | 60/100 (scaled score) |
| Exam Price: | £195 / $250 USD (varies by region) |
| Real Exam Qty: | 3–4 tasks / sections |
| Related Certifications: | CIMA E3 Strategic Management CIMA P3 Risk Management CIMA F3 Financial Strategy CIMA Advanced Diploma in Management Accounting |
| Recommended Training: | CIMA Approved Learning Partners CIMA Official Study Materials |
| Exam Registration: | CIMA Official Exam Registration |
| Sample Questions: | Accountant CIMA-SCS Sample Questions |
| Exam Way: | Online remote proctored or onsite at Pearson VUE test centres |
| Pre Condition: | Must pass all three Strategic Level objective tests: E3, P3, F3 |
| Official Syllabus URL: | https://www.cimaglobal.com/study-and-exams/exams/strategic-level/strategic-case-study/ |
Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Evaluate and Mitigate Risk | 15–25% | - Design and evaluate risk management frameworks and controls - Assess risk likelihood and impact - Identify and categorise strategic, operational, financial and compliance risks - Recommend risk mitigation and response strategies |
| Topic 2: Develop Business Strategy | 15–25% | - Evaluate internal and external environments - Formulate strategic options and select appropriate strategies - Analyse organisational mission, vision and objectives - Plan strategy implementation and governance |
| Topic 3: Recommend Financing Strategies | 15–25% | - Assess capital structure and cost of capital - Recommend dividend, investment and financing policies - Evaluate funding requirements and sources - Evaluate mergers, acquisitions and divestment decisions |
| Topic 4: Evaluate Business Ecosystem and Environment | 15–25% | - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces |
| Topic 5: Recommend and Maintain Sound Control Environment | 15–25% | - Design and assess internal control systems - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks |
Accountant Strategic Case Study Sample Questions:
1. Generial Info
A) J
B) O
C) A
D) Q
2. Liquid measurements?
A) Large green leaves that may be furry and velvety
B) 1 Gallon
C) What's the temperature of water for yeast?
D) 1) Batch prepared Eggs
3. - Projected earnings gives indication of value
- Business with high forecasted earnings will be attractive
- Suitable when valuing minority shareholding as dividends represent investor's forecast income
A) Earnings valuation
B) Earnout payment method
C) Types of decisions
D) Net asset valuation
4. - Ensure a balance of power
- Facilitate independent individual performance appraisal of both
- Differentiate between two different sets of complex and demanding roles
- Ensure investor confidence
- Ensure compliance with international principles-based corporate governance best practice codes
A) Internal controls to prevent stolen data
B) Key reasons for separation of the roles of chairman and chief executive
C) Benefits of robotics for Daistruk
D) Reason why poor corporate governance causes failure
5. Rod-Shape
A) Bacilli
B) Flagella
C) Cocci
D) Spirilla
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: A |
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