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Updated: Sep 08, 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
Passing Score:80/150
Exam Duration:180 minutes
Exam Format:Pre-seen material + unseen updates, Written response tasks, Integrated scenario-based questions, Computer-based case study exam
Exam Price:Approximately £190–£220 GBP (varies by region and tax)
Available Languages:English
Related Certifications:CIMA P3 Risk Management
CIMA Management Level Case Study
CIMA Operational Level Case Study
CIMA F3 Financial Strategy
CIMA E3 Strategic Management
Certificate Validity Period:No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance
Real Exam Qty:One integrated case study with multiple requirements/tasks (not fixed number of questions)
Recommended Training:BPP CIMA Courses
Kaplan CIMA SCS Training
Exam Registration:CIMA Exam Booking Portal
Pearson VUE CIMA Exams
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
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
          Strategy Development- Strategy formulation
          • 1. Corporate strategy options
            • 2. Business model design
              - Strategic analysis and diagnosis
              • 1. Strategic position evaluation
                • 2. External environment analysis
                  • 3. Internal capability assessment
                    Financial Strategy- Investment and financing decisions
                    • 1. Investment appraisal
                      • 2. Capital structure considerations
                        - Value creation and financial governance
                        • 1. Financial risk management
                          • 2. Shareholder value analysis
                            Strategy Implementation- Organisational change and execution
                            • 1. Project and program delivery
                              • 2. Change management
                                - Performance management systems
                                • 1. KPIs and dashboards
                                  • 2. Strategic performance measurement
                                    Risk Management and Governance- Enterprise risk management
                                    • 1. Risk mitigation strategies
                                      • 2. Risk identification and assessment
                                        - Corporate governance
                                        • 1. Board responsibilities
                                          • 2. Ethics and compliance

                                            Accountant Strategic Case Study Sample Questions:

                                            Question 1

                                            - Allow Daistruk to buy required amount of foreign currency at given future date using agreed forward rate
                                            - Futures are standardised market-traded contracts
                                            - Fixed amounts of money for limited range of dates
                                            - Futures can be traded on futures exchanges

                                            A. Earnings valuation
                                            B. Currency Futures
                                            C. Daistruk currency risks
                                            D. Currency Options


                                            Question 2

                                            - Acquired company shareholders have no on-going involvement with the company
                                            - Once they have been bough , old shareholders won't receive income in future

                                            A. Earnout payment method
                                            B. Share for share exchange
                                            C. Issues with cash offer
                                            D. Dividend decisions for Daistruk


                                            Question 3

                                            Dill

                                            A. Feathery leaves may be curly or flat
                                            B. Similar shape to parsley
                                            C. Feathery shape with Strong aroma
                                            D. Narrow leave


                                            Question 4

                                            Gravies, Bread Dressing

                                            A. O
                                            B. R
                                            C. P
                                            D. J


                                            Question 5

                                            - Cost leadership = lowest cost possible
                                            - Differentiation = USP
                                            - Focus = Niche

                                            A. Porter's value chain
                                            B. Risks with inorganic growth
                                            C. Porter's generic strategies
                                            D. Cyber security security measures


                                            Solutions:

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

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