Exam Code: CIMA-SCS
Exam Name: Strategic Case Study Exam
Certification Provider: Accountant
Corresponding Certification: Accountant Certification

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CIMA-SCS

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Updated: Oct 03, 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 (SCS)
Exam Number:CIMA-SCS
Real Exam Qty:One integrated case study with multiple requirements/tasks (not fixed number of questions)
Exam Price:Approximately £190–£220 GBP (varies by region and tax)
Passing Score:80/150
Exam Format:Integrated scenario-based questions, Written response tasks, Computer-based case study exam, Pre-seen material + unseen updates
Related Certifications:CIMA Management Level Case Study
CIMA F3 Financial Strategy
CIMA P3 Risk Management
CIMA E3 Strategic Management
CIMA Operational Level Case Study
Available Languages:English
Certificate Validity Period:No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance
Exam Duration:180 minutes
Recommended Training:BPP CIMA Courses
Kaplan CIMA SCS Training
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 Implementation- Organisational change and execution
  • 1. Project and program delivery
    • 2. Change management
      - Performance management systems
      • 1. Strategic performance measurement
        • 2. KPIs and dashboards
          Topic 2: Strategy Development- Strategic analysis and diagnosis
          • 1. Internal capability assessment
            • 2. Strategic position evaluation
              • 3. External environment analysis
                - Strategy formulation
                • 1. Corporate strategy options
                  • 2. Business model design
                    Topic 3: 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
                            Topic 4: 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 5: Digital Strategy and Sustainability- Digital transformation
                                    • 1. Technology-enabled business models
                                      • 2. Data-driven decision making
                                        - Sustainability and ESG
                                        • 1. Environmental and social impact
                                          • 2. Sustainable business strategy

                                            Accountant Strategic Case Study Sample Questions:

                                            Question #1

                                            Sea food

                                            • A. Tan
                                            • B. White
                                            • C. Yellow
                                            • D. Red
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            Question #2

                                            - Financing decisions (where to get money from)
                                            - Investment decisions (what to do with money)
                                            - Dividend decisions (what to do with cash earned)

                                            • A. Types of decisions
                                            • B. Types of currency risk
                                            • C. Types of valuation models
                                            • D. Financing decisions
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            Question #3

                                            Relevant where significant growth is expected as it allows that expected growth to be factored in

                                            • A. External hedging techniques
                                            • B. Intangible assets valuation
                                            • C. Types of valuation models
                                            • D. Future free cashflow valuation
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Question #4

                                            Thyme

                                            • A. Very small leaves
                                            • B. Pointed and green leave
                                            • C. Use in Italian sausage
                                            • D. Similar to parsley
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            Question #5

                                            105 - 110 F

                                            • A. Feathery leaves may be curly or flat
                                            • B. One or both end bulge outwards
                                            • C. What's the temperature of water for yeast?
                                            • D. 1) Batch prepared Eggs
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

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