We're so confident of our products that we provide no hassle product exchange.
Accountant CIMA-SCS Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Strategic Case Study Exam |
| Exam Number: | CIMA-SCS |
| Passing Score: | 60/100 (scaled score) |
| Exam Format: | 3 sections (45 minutes each), cannot revisit completed sections, Computer-based case study, Written responses: reports, memos, emails, briefing notes, Human-marked |
| Real Exam Qty: | 3–4 tasks / sections |
| Available Languages: | English |
| Exam Price: | £195 / $250 USD (varies by region) |
| Exam Duration: | 180 minutes |
| Related Certifications: | CIMA Advanced Diploma in Management Accounting CIMA F3 Financial Strategy CIMA E3 Strategic Management CIMA P3 Risk Management |
| Certificate Validity Period: | Lifetime (after full qualification + 3 years experience) |
| Recommended Training: | CIMA Official Study Materials CIMA Approved Learning Partners |
| 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 |
|---|---|---|
| Topic 1: Evaluate Business Ecosystem and Environment | 15–25% | - Assess industry structure and competitive forces - Evaluate stakeholder interests and influence - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) |
| Topic 2: Evaluate and Mitigate Risk | 15–25% | - Identify and categorise strategic, operational, financial and compliance risks - Design and evaluate risk management frameworks and controls - Assess risk likelihood and impact - Recommend risk mitigation and response strategies |
| Topic 3: Recommend Financing Strategies | 15–25% | - Evaluate mergers, acquisitions and divestment decisions - Recommend dividend, investment and financing policies - Assess capital structure and cost of capital - Evaluate funding requirements and sources |
| Topic 4: Recommend and Maintain Sound Control Environment | 15–25% | - Evaluate governance structures and ethical frameworks - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes - Design and assess internal control systems |
| Topic 5: 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:
Question 1
Cakes and Frosting (Good Cakes and Frosting)
A. F
B. K
C. R
D. G
Question 2
- Comply with laws
- Meet contractual obligations
- Safeguard informational assets of an entity
A. Aim of confidentiality (elements of strategies)
B. Threats to compliance with fundamental ethical principles
C. Sources of reputational risk
D. Impact of downtime for Daistruk IT system
Question 3
Meats, Poultry, Fish (Lean Meats Poultry, Fish)
A. E
B. L
C. G
D. I
Question 4
- Daistruk Current gearing = 39.5% (D/D+E)
- Amount of finance required
- Risk level of acquisition
- Setting a maximum overdraft level
A. Dividend decisions for Daistruk
B. Examples of financing decisions
C. Disadv. of Currency Options
D. External hedging techniques
Question 5
Round-shape
A. Epithelial
B. Bacilli
C. Spirilla
D. Cocci
Solutions:
| Question 1 Answer: D | Question 2 Answer: A | Question 3 Answer: B | Question 4 Answer: B | Question 5 Answer: D |
By Tess
