PDF Version DemoAccountant 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 Operational Level Case Study CIMA Management Level Case Study CIMA E3 Strategic Management CIMA P3 Risk Management CIMA F3 Financial Strategy |
| Passing Score: | 80/150 |
| Real Exam Qty: | One integrated case study with multiple requirements/tasks (not fixed number of questions) |
| Exam Format: | Computer-based case study exam, Pre-seen material + unseen updates, Written response tasks, Integrated scenario-based questions |
| 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:
| Section | Objectives |
|---|---|
| Topic 1: Strategy Development | - Strategic analysis and diagnosis
|
| Topic 2: Strategy Implementation | - Performance management systems
|
| Topic 3: Financial Strategy | - Value creation and financial governance
|
| Topic 4: Digital Strategy and Sustainability | - Sustainability and ESG
|
| Topic 5: Risk Management and Governance | - Enterprise risk management
|
Accountant Strategic Case Study Sample Questions:
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
2. Basil
A) Pointed and green leave
B) Similar flavor to thyme
C) Pointed textured leaves
D) Very small leaves
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
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
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 Answer: B | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: D |
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