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100% Accountant CIMA-SCS Guaranteed Success With Testing Engine

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Sep 24, 2026

Number: 175 Q&As 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 (SCS)
Exam Number:CIMA-SCS
Available Languages:English
Exam Price:Approximately £190–£220 GBP (varies by region and tax)
Certificate Validity Period:No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance
Related Certifications:CIMA E3 Strategic Management
CIMA F3 Financial Strategy
CIMA Management Level Case Study
CIMA Operational Level Case Study
CIMA P3 Risk Management
Passing Score:80/150
Real Exam Qty:One integrated case study with multiple requirements/tasks (not fixed number of questions)
Exam Format:Integrated scenario-based questions, Computer-based case study exam, Pre-seen material + unseen updates, Written response tasks
Exam Duration:180 minutes
Recommended Training:Kaplan CIMA SCS Training
BPP CIMA Courses
Exam Registration:Pearson VUE CIMA Exams
CIMA Exam Booking Portal
Sample Questions:Accountant CIMA-SCS Sample Questions
Exam Way:Computer-based exam delivered via Pearson VUE test centers and online proctored options (where available)
Pre Condition:Completion of CIMA Operational Level and Management Level Case Study exams (or exemptions), plus completion of E3, P3, and F3 Strategic Level subjects before attempting the SCS exam
Official Syllabus URL:https://www.aicpa-cima.com/cimaexams

Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Strategy Development- Strategic analysis and diagnosis
  • 1. Strategic position evaluation
    • 2. Internal capability assessment
      • 3. External environment analysis
        - Strategy formulation
        • 1. Corporate strategy options
          • 2. Business model design
            Topic 2: Strategy Implementation- Performance management systems
            • 1. Strategic performance measurement
              • 2. KPIs and dashboards
                - Organisational change and execution
                • 1. Change management
                  • 2. Project and program delivery
                    Topic 3: Financial Strategy- Value creation and financial governance
                    • 1. Shareholder value analysis
                      • 2. Financial risk management
                        - Investment and financing decisions
                        • 1. Capital structure considerations
                          • 2. Investment appraisal
                            Topic 4: Digital Strategy and Sustainability- Sustainability and ESG
                            • 1. Environmental and social impact
                              • 2. Sustainable business strategy
                                - Digital transformation
                                • 1. Data-driven decision making
                                  • 2. Technology-enabled business models
                                    Topic 5: Risk Management and Governance- Enterprise risk management
                                    • 1. Risk identification and assessment
                                      • 2. Risk mitigation strategies
                                        - Corporate governance
                                        • 1. Ethics and compliance
                                          • 2. Board responsibilities

                                            Accountant Strategic Case Study Sample Questions:

                                            Question #1
                                            - Can't be tailored
                                            - Fixed amounts only at set dates (March, June, Sep, Dec)

                                            A. Types of valuation models
                                            B. Disadv. of Currency Futures
                                            C. Disadv. of Money Market Hedge
                                            D. Disadvantages of earnout


                                            Question #2
                                            Basil

                                            A. Pointed and green leave
                                            B. Similar flavor to thyme
                                            C. Pointed textured leaves
                                            D. Very small leaves


                                            Question #3
                                            Sage

                                            A. Tiny holes caused by food acid during prolonged storage
                                            B. Shape like pine needles
                                            C. Small rounded leaves with a flavor similar to Oregon
                                            D. Large green leaves that may be furry and velvety


                                            Question #4
                                            - Daistruk Current gearing = 39.5% (D/D+E)
                                            - Amount of finance required
                                            - Risk level of acquisition
                                            - Setting a maximum overdraft level

                                            A. Examples of financing decisions
                                            B. Dividend decisions for Daistruk
                                            C. Disadv. of Currency Options
                                            D. External hedging techniques


                                            Question #5
                                            - Balance of board (3 NED vs 5 ED)
                                            - Audit committee should have financial experience = currently none of Daistruk's NEDs do not
                                            - Committees should not be chaired by BED chair of the board Mabalemi Maleka

                                            A. Strengths of Daistruk corporate governance
                                            B. Risks with Joint development
                                            C. Benefits of robotics for Daistruk
                                            D. Weaknesses of Daistruk corporate governance


                                            Solutions:

                                            Question #1
                                            Correct Answer: B
                                            Question #2
                                            Correct Answer: A
                                            Question #3
                                            Correct Answer: D
                                            Question #4
                                            Correct Answer: A
                                            Question #5
                                            Correct Answer: D

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