Prepare with Accountant CIMA-SCS exam practice material, pass for sure
Updated: Sep 18, 2026
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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 |
| Available Languages: | English |
| Passing Score: | 60/100 (scaled score) |
| Real Exam Qty: | 3–4 tasks / sections |
| Related Certifications: | CIMA Advanced Diploma in Management Accounting CIMA E3 Strategic Management CIMA F3 Financial Strategy CIMA P3 Risk Management |
| Exam Duration: | 180 minutes |
| Exam Format: | Human-marked, Computer-based case study, 3 sections (45 minutes each), cannot revisit completed sections, Written responses: reports, memos, emails, briefing notes |
| Exam Price: | £195 / $250 USD (varies by region) |
| Certificate Validity Period: | Lifetime (after full qualification + 3 years experience) |
| 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 |
|---|---|---|
| Recommend Financing Strategies | 15–25% | - Evaluate mergers, acquisitions and divestment decisions - Recommend dividend, investment and financing policies - Assess capital structure and cost of capital - Evaluate funding requirements and sources |
| Recommend and Maintain Sound Control Environment | 15–25% | - Design and assess internal control systems - Evaluate governance structures and ethical frameworks - Recommend assurance and reporting processes - Ensure compliance with laws, regulations and standards |
| Evaluate Business Ecosystem and Environment | 15–25% | - Assess impact of digital transformation and innovation - Evaluate stakeholder interests and influence - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess industry structure and competitive forces |
| Evaluate and Mitigate Risk | 15–25% | - Recommend risk mitigation and response strategies - Design and evaluate risk management frameworks and controls - Identify and categorise strategic, operational, financial and compliance risks - Assess risk likelihood and impact |
| Develop Business Strategy | 15–25% | - Evaluate internal and external environments - Plan strategy implementation and governance - Formulate strategic options and select appropriate strategies - Analyse organisational mission, vision and objectives |
Accountant Strategic Case Study Sample Questions:
Fennel
- A. Use in Italian sausage
- B. Similar shape To parsley
- C. Similar flavor To thyme
- D. Pointed and Green leave
Correct Answer: A 🗳️
Parsley
- A. Feathery shape with strong aroma
- B. Feathery leaves may be curly or flat
- C. Both ends are flat
- D. Similar to parsley
Correct Answer: B 🗳️
Mint
- A. Pointed textured leaves
- B. Very small leaves
- C. Pointed and green leave
- D. Similar to parsley
Correct Answer: A 🗳️
Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry
- A. The Bird In The Hand Argument
- B. Porter's Five Forces
- C. Five Forces Model
- D. Ansoff- The Product/market Growth Framework
Correct Answer: B 🗳️
- Obligation to pay interest on borrowings
- Pressure on cashflow as must pay interest back
- Affects credit rating if unable to pay interest
- A. Disadvantages of share for share exchange
- B. Advantages of debt over equity financing
- C. Advantages of share for share exchange
- D. Disadvantages of debt financing
Correct Answer: D 🗳️
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