Prepare with Accountant : CIMA-SCS exam braindumps as your best preparation materials
Updated: Aug 17, 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 |
| Exam Format: | Computer-based case study exam, Pre-seen material + unseen updates, Written response tasks, Integrated scenario-based questions |
| Passing Score: | 80/150 |
| Exam Duration: | 180 minutes |
| Certificate Validity Period: | No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance |
| Available Languages: | English |
| Real Exam Qty: | One integrated case study with multiple requirements/tasks (not fixed number of questions) |
| Related Certifications: | CIMA Operational Level Case Study CIMA Management Level Case Study CIMA E3 Strategic Management CIMA P3 Risk Management CIMA F3 Financial Strategy |
| Exam Price: | Approximately £190–£220 GBP (varies by region and tax) |
| Recommended Training: | BPP CIMA Courses Kaplan CIMA SCS Training |
| 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:
| Section | Objectives |
|---|---|
| Financial Strategy | - Value creation and financial governance
|
| Strategy Development | - Strategy formulation
|
| Digital Strategy and Sustainability | - Sustainability and ESG
|
| Strategy Implementation | - Performance management systems
|
| Risk Management and Governance | - Enterprise risk management
|
Accountant Strategic Case Study Sample Questions:
1. - Prioritises risks and focuses investment on the most important
- Keeps the board informed of risks
- Ensures a variety of risk-mitigating controls are in place
- Allocates responsibility for control actions and sets deadlines
- Provides evidence of proactive risk management to internal and external parties.
A) Reasons to use a risk register
B) Responses to unethical behaviour
C) Risks of robotics for Daistruk
D) Roles of the chief executive
2. Beverages (Cold beverages)
A) H
B) J
C) C
D) F
3. 1) Where to compete- which markets, which products
2) how to compete- what should be the basis for our competitive advantage eg cost leader or differentiator
3) which investment vehicle to use- organic growth, acquisition, JV, merger, strategic alliance
A) Scrip dividend
B) Strategic Options
C) Signalling effect
D) Sensitive Information
4. Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry
A) Ansoff- The Product/market Growth Framework
B) The Bird In The Hand Argument
C) Porter's Five Forces
D) Five Forces Model
5. - Training on cyber security upon starting at company and refreshed annually
- Policies for staff set up
- Hardware controls such as biometrics
- Software controls such as passwords, 2FA, tokens
- Should not use personal devices
A) Internal controls to prevent fraud
B) Benefits of robotics for Daistruk
C) Technological factors (reputational risk)
D) Internal controls to prevent stolen data
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: D |
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