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Updated: Jul 26, 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
Real Exam Qty:One integrated case study with multiple requirements/tasks (not fixed number of questions)
Available Languages:English
Exam Format:Computer-based case study exam, Pre-seen material + unseen updates, Written response tasks, Integrated scenario-based questions
Exam Duration:180 minutes
Certificate Validity Period:No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance
Exam Price:Approximately £190–£220 GBP (varies by region and tax)
Related Certifications:CIMA Operational Level Case Study
CIMA Management Level Case Study
CIMA E3 Strategic Management
CIMA P3 Risk Management
CIMA F3 Financial Strategy
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
Topic 1: Strategy Implementation- Performance management systems
  • 1. Strategic performance measurement
    • 2. KPIs and dashboards
      - Organisational change and execution
      • 1. Change management
        • 2. Project and program delivery
          Topic 2: Digital Strategy and Sustainability- Sustainability and ESG
          • 1. Sustainable business strategy
            • 2. Environmental and social impact
              - Digital transformation
              • 1. Data-driven decision making
                • 2. Technology-enabled business models
                  Topic 3: 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
                          Topic 4: Risk Management and Governance- Enterprise risk management
                          • 1. Risk identification and assessment
                            • 2. Risk mitigation strategies
                              - Corporate governance
                              • 1. Board responsibilities
                                • 2. Ethics and compliance
                                  Topic 5: Strategy Development- Strategic analysis and diagnosis
                                  • 1. Internal capability assessment
                                    • 2. Strategic position evaluation
                                      • 3. External environment analysis
                                        - Strategy formulation
                                        • 1. Business model design
                                          • 2. Corporate strategy options

                                            Accountant Strategic Case Study Sample Questions:

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

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


                                            2. - Ensure a balance of power
                                            - Facilitate independent individual performance appraisal of both
                                            - Differentiate between two different sets of complex and demanding roles
                                            - Ensure investor confidence
                                            - Ensure compliance with international principles-based corporate governance best practice codes

                                            A) Internal controls to prevent stolen data
                                            B) Key reasons for separation of the roles of chairman and chief executive
                                            C) Reason why poor corporate governance causes failure
                                            D) Benefits of robotics for Daistruk


                                            3. Meats, Poultry, Fish (Lean Meats Poultry, Fish)

                                            A) E
                                            B) G
                                            C) L
                                            D) I


                                            4. Meatless Entrees (Rare Meatless Entrees)

                                            A) R
                                            B) F
                                            C) I
                                            D) K


                                            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) Benefits of robotics for Daistruk
                                            C) Risks with Joint development
                                            D) Weaknesses of Daistruk corporate governance


                                            Solutions:

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

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