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Updated: Sep 08, 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 Price: | £195 / $250 USD (varies by region) |
| Real Exam Qty: | 3–4 tasks / sections |
| Exam Duration: | 180 minutes |
| Available Languages: | English |
| Passing Score: | 60/100 (scaled score) |
| Related Certifications: | CIMA F3 Financial Strategy CIMA Advanced Diploma in Management Accounting CIMA E3 Strategic Management CIMA P3 Risk Management |
| Exam Format: | Human-marked, Computer-based case study, 3 sections (45 minutes each), cannot revisit completed sections, Written responses: reports, memos, emails, briefing notes |
| 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 |
|---|---|---|
| Topic 1: Recommend and Maintain Sound Control Environment | 15–25% | - Ensure compliance with laws, regulations and standards - Design and assess internal control systems - Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks |
| Topic 2: Evaluate and Mitigate Risk | 15–25% | - Assess risk likelihood and impact - Identify and categorise strategic, operational, financial and compliance risks - Recommend risk mitigation and response strategies - Design and evaluate risk management frameworks and controls |
| Topic 3: Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Evaluate funding requirements and sources - Evaluate mergers, acquisitions and divestment decisions - Assess capital structure and cost of capital |
| Topic 4: Evaluate Business Ecosystem and Environment | 15–25% | - Assess industry structure and competitive forces - Evaluate stakeholder interests and influence - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess impact of digital transformation and innovation |
| Topic 5: Develop Business Strategy | 15–25% | - Analyse organisational mission, vision and objectives - Plan strategy implementation and governance - Formulate strategic options and select appropriate strategies - Evaluate internal and external environments |
Accountant Strategic Case Study Sample Questions:
Question 1
Meats, Poultry, Fish (Lean Meats Poultry, Fish)
A. I
B. G
C. L
D. E
Question 2
Breads and Sweet Doughs
A. D
B. H
C. O
D. E
Question 3
Sea food
A. Yellow
B. White
C. Red
D. Tan
Question 4
Rod-Shape
A. Bacilli
B. Cocci
C. Spirilla
D. Flagella
Question 5
3/4 TSP
A. .38 - .62
B. .88 - .99
C. .13 - .37
D. .63 - .87
Solutions:
| Question 1 Answer: C | Question 2 Answer: A | Question 3 Answer: D | Question 4 Answer: A | Question 5 Answer: C |
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