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Updated: Sep 09, 2026

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

                                            Accountant Strategic Case Study Sample Questions:

                                            Question 1

                                            Machine Final

                                            A. 160-f - 180-f
                                            B. 180-F - 194-F
                                            C. 150-f - 160-f
                                            D. 110-f - 120-f


                                            Question 2

                                            - Changes in rates affect the assets and liabilities on Daistruk's accounts
                                            - All assets and liabilities will be translated from their functional currency into R$ at the year-end ex. rate

                                            A. Translation risk
                                            B. Types of decisions
                                            C. Transaction risk
                                            D. Currency Futures


                                            Question 3

                                            Cereals and Pastas (Epic Cereals and Pastas)

                                            A. G
                                            B. R
                                            C. E
                                            D. L


                                            Question 4

                                            Not less then 120•F

                                            A. Manual Sanitizing
                                            B. Manual Wash
                                            C. Manual Rinse
                                            D. Dropped Cookie


                                            Question 5

                                            - Lack of transparency in offer value
                                            - Difficult for LHD shareholders to assess if the value of shares being offered is fair
                                            - No cash exchanged so not absolute
                                            - More shares, so Daistruk shares will be diluted

                                            A. Advantages of preparing integrated report
                                            B. Disadvantages of share for share exchange
                                            C. Advantages of debt over equity financing
                                            D. Disadvantages of debt financing


                                            Solutions:

                                            Question 1
                                            Answer: B
                                            Question 2
                                            Answer: A
                                            Question 3
                                            Answer: C
                                            Question 4
                                            Answer: C
                                            Question 5
                                            Answer: B

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