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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 |
| Related Certifications: | CIMA Management Level Case Study CIMA F3 Financial Strategy CIMA E3 Strategic Management CIMA Operational Level Case Study CIMA P3 Risk Management |
| Available Languages: | English |
| Exam Price: | Approximately £190–£220 GBP (varies by region and tax) |
| Exam Duration: | 180 minutes |
| Certificate Validity Period: | No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance |
| Exam Format: | Computer-based case study exam, Written response tasks, Pre-seen material + unseen updates, Integrated scenario-based questions |
| Passing Score: | 80/150 |
| Real Exam Qty: | One integrated case study with multiple requirements/tasks (not fixed number of questions) |
| Recommended Training: | Kaplan CIMA SCS Training BPP CIMA Courses |
| Exam Registration: | Pearson VUE CIMA Exams CIMA Exam Booking Portal |
| 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 |
|---|---|
| Topic 1: Strategy Implementation | - Performance management systems
|
| Topic 2: Financial Strategy | - Investment and financing decisions
|
| Topic 3: Strategy Development | - Strategic analysis and diagnosis
|
| Topic 4: Digital Strategy and Sustainability | - Sustainability and ESG
|
| Topic 5: Risk Management and Governance | - Enterprise risk management
|
What to Know About CIMA-SCS Before You Start
- Digital Strategy and Sustainability ()
- Risk Management and Governance ()
- Strategy Development ()
Accountant Strategic Case Study Sample Questions:
Stiff dough: Example (Peanut Butter, Sugar Cookies)
- A. Sliced/rolled cookies
- B. Dropped cookie
- C. Similar to parsley
- D. Bar style cookie
Correct Answer: A 🗳️
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. The Bird In The Hand Argument
- B. Five Forces Model
- C. Porter's Five Forces
- D. Ansoff- The Product/market Growth Framework
Correct Answer: C 🗳️
- Projected earnings gives indication of value
- Business with high forecasted earnings will be attractive
- Suitable when valuing minority shareholding as dividends represent investor's forecast income
- A. Net asset valuation
- B. Earnout payment method
- C. Types of decisions
- D. Earnings valuation
Correct Answer: D 🗳️
- Clientele effect (expect dividends)
- Signalling effect (Dividends signals to market how well company is doing)
- A. Examples of financing decisions
- B. Impact of changing dividend policy
- C. Aims of Integrated Reporting (IR)
- D. What will investment affect?
Correct Answer: B 🗳️
0 TSP
- A. .13 - .37
- B. .38 - .62
- C. .01 - .12
- D. .63 - .87
Correct Answer: C 🗳️
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