Accountant CIMA-SCS Exam Details & Actual Exam Questions

  • Exam Code/Number: CIMA-SCS
  • Exam Name/Title: Strategic Case Study Exam
  • Certification Provider: Accountant
  • Corresponding Certification: Accountant Certification
  • Exam Questions: 175
  • Updated On: Jun,30 2026
  • Certification Level: Strategic / Expert

Accountant Strategic Case Study Exam Questions

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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
Real Exam Qty:3–4 tasks / sections
Exam Format:Computer-based case study, Written responses: reports, memos, emails, briefing notes, 3 sections (45 minutes each), cannot revisit completed sections, Human-marked
Exam Duration:180 minutes
Available Languages:English
Related Certifications:CIMA E3 Strategic Management
CIMA P3 Risk Management
CIMA F3 Financial Strategy
CIMA Advanced Diploma in Management Accounting
Certificate Validity Period:Lifetime (after full qualification + 3 years experience)
Passing Score:60/100 (scaled score)
Exam Price:£195 / $250 USD (varies by region)
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:

SectionWeightObjectives
Recommend Financing Strategies15–25%- Recommend dividend, investment and financing policies
- Evaluate funding requirements and sources
- Assess capital structure and cost of capital
- Evaluate mergers, acquisitions and divestment decisions
Evaluate and Mitigate Risk15–25%- Recommend risk mitigation and response strategies
- Assess risk likelihood and impact
- Design and evaluate risk management frameworks and controls
- Identify and categorise strategic, operational, financial and compliance risks
Develop Business Strategy15–25%- Analyse organisational mission, vision and objectives
- Evaluate internal and external environments
- Formulate strategic options and select appropriate strategies
- Plan strategy implementation and governance
Recommend and Maintain Sound Control Environment15–25%- Recommend assurance and reporting processes
- Design and assess internal control systems
- Evaluate governance structures and ethical frameworks
- Ensure compliance with laws, regulations and standards
Evaluate Business Ecosystem and Environment15–25%- Assess impact of digital transformation and innovation
- Evaluate stakeholder interests and influence
- Assess industry structure and competitive forces
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)


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