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Download Accountant : CIMA-SCS Questions & Answers as PDF & Test Software

Updated: Jul 22, 2026

No. of Questions: 175 Questions & Answers with Testing Engine

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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
Certificate Validity Period:No fixed expiry; CGMA designation requires ongoing CPD and membership maintenance
Exam Format:Computer-based case study exam, Pre-seen material + unseen updates, Written response tasks, Integrated scenario-based questions
Real Exam Qty:One integrated case study with multiple requirements/tasks (not fixed number of questions)
Exam Duration:180 minutes
Passing Score:80/150
Available Languages:English
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: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
Strategy Implementation- Performance management systems
  • 1. KPIs and dashboards
    • 2. Strategic performance measurement
      - Organisational change and execution
      • 1. Project and program delivery
        • 2. Change management
          Risk Management and Governance- Enterprise risk management
          • 1. Risk mitigation strategies
            • 2. Risk identification and assessment
              - Corporate governance
              • 1. Board responsibilities
                • 2. Ethics and compliance
                  Financial Strategy- Investment and financing decisions
                  • 1. Capital structure considerations
                    • 2. Investment appraisal
                      - Value creation and financial governance
                      • 1. Shareholder value analysis
                        • 2. Financial risk management
                          Digital Strategy and Sustainability- Digital transformation
                          • 1. Data-driven decision making
                            • 2. Technology-enabled business models
                              - Sustainability and ESG
                              • 1. Sustainable business strategy
                                • 2. Environmental and social impact
                                  Strategy Development- Strategy formulation
                                  • 1. Corporate strategy options
                                    • 2. Business model design
                                      - Strategic analysis and diagnosis
                                      • 1. Internal capability assessment
                                        • 2. External environment analysis
                                          • 3. Strategic position evaluation

                                            Accountant Strategic Case Study Sample Questions:

                                            1. Primary:
                                            Inbound logistics, Operations, Outbound logistics, Marketing & Sales, Service
                                            Support:
                                            Firm infrastructure, HR management, Tech development, Procurement

                                            A) Governance definition
                                            B) Aim of Availability
                                            C) Porter's value chain
                                            D) Roles of the chairman


                                            2. - Long term movements in ex. rate
                                            - Long term movements can impact value of company

                                            A) Financing decisions
                                            B) Economic risk
                                            C) Types of decisions
                                            D) Transaction risk


                                            3. Fennel

                                            A) Similar shape To parsley
                                            B) Similar flavor To thyme
                                            C) Use in Italian sausage
                                            D) Pointed and Green leave


                                            4. - Investigation team set up
                                            - Commence investigation with enough resources and time
                                            - Communicate with 3rd parties
                                            - Press release from Daistruk

                                            A) Responses to unethical behaviour
                                            B) Roles of the chief executive
                                            C) Risks with Cost Leadership Strategy
                                            D) Reasons to use a risk register


                                            5. - 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) Earnings valuation
                                            B) Earnout payment method
                                            C) Net asset valuation
                                            D) Types of decisions


                                            Solutions:

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

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