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Updated: Oct 04, 2026
No. of Questions: 175 Questions & Answers with Testing Engine
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CIMA-SCS Online Engine
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CIMA-SCS Practice Q&A's
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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 |
| Available Languages: | English |
| Real Exam Qty: | 3–4 tasks / sections |
| Certificate Validity Period: | Lifetime (after full qualification + 3 years experience) |
| Exam Duration: | 180 minutes |
| Related Certifications: | CIMA F3 Financial Strategy CIMA Advanced Diploma in Management Accounting CIMA P3 Risk Management CIMA E3 Strategic Management |
| Passing Score: | 60/100 (scaled score) |
| Exam Format: | Human-marked, Computer-based case study, 3 sections (45 minutes each), cannot revisit completed sections, Written responses: reports, memos, emails, briefing notes |
| Exam Price: | £195 / $250 USD (varies by region) |
| Recommended Training: | CIMA Approved Learning Partners CIMA Official Study Materials |
| Exam Registration: | CIMA Official Exam Registration |
| 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:
| Section | Weight | Objectives |
|---|---|---|
| Recommend and Maintain Sound Control Environment | 15–25% | - Design and assess internal control systems - Recommend assurance and reporting processes - Ensure compliance with laws, regulations and standards - Evaluate governance structures and ethical frameworks |
| Evaluate and Mitigate Risk | 15–25% | - Identify and categorise strategic, operational, financial and compliance risks - Design and evaluate risk management frameworks and controls - Recommend risk mitigation and response strategies - Assess risk likelihood and impact |
| Evaluate Business Ecosystem and Environment | 15–25% | - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess impact of digital transformation and innovation |
| Recommend Financing Strategies | 15–25% | - Evaluate funding requirements and sources - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions - Recommend dividend, investment and financing policies |
| Develop Business Strategy | 15–25% | - Analyse organisational mission, vision and objectives - Evaluate internal and external environments - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance |
Accountant Strategic Case Study Sample Questions:
Fennel
- A. Use in Italian sausage
- B. Similar shape To parsley
- C. Pointed and Green leave
- D. Similar flavor To thyme
Correct Answer: A 🗳️
Salads, Salad Dressings, Relish (Make Salads, Salad dressings, and Relish)
- A. O
- B. M
- C. K
- D. E
Correct Answer: B 🗳️
- Add further layer of security
- Add back ups
- Scan malware on a regular basis
- Firewalls
- Encryption
- A. Responses to unethical behaviour
- B. Risks with inorganic growth
- C. Cyber security security measures
- D. Sources of reputational risk
Correct Answer: C 🗳️
Stiff dough: Example (Peanut Butter, Sugar Cookies)
- A. Similar to parsley
- B. Dropped cookie
- C. Bar style cookie
- D. Sliced/rolled cookies
Correct Answer: D 🗳️
*Stable dividend policy- paying a constant or constantly growing dividend each year.
*Constant payout ratio- paying out a constant proportion of equity earnings
*Zero dividend policy- all surplus earnings are invested back into the business
*residual dividend policy- a dividend is paid only if there are no further positive NPV projects available
*Ratchet Patterns- paying out a stable but rising dividend each year eg, dividends lag behind earnings
- A. Signalling effect
- B. Clientele effect
- C. Dividend Policies
- D. Strategic Options
Correct Answer: C 🗳️
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