- Exam Code: CIMA-SCS
- Exam Name: Strategic Case Study Exam
- Certification Provider: Accountant
- Corresponding Certification: Accountant Certification
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Updated: Sep 07, 2026
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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Recommend and Maintain Sound Control Environment | 15–25% | - Recommend assurance and reporting processes - Design and assess internal control systems - Ensure compliance with laws, regulations and standards - Evaluate governance structures and ethical frameworks |
| Topic 2: Recommend Financing Strategies | 15–25% | - Assess capital structure and cost of capital - Recommend dividend, investment and financing policies - Evaluate funding requirements and sources - Evaluate mergers, acquisitions and divestment decisions |
| Topic 3: Evaluate Business Ecosystem and Environment | 15–25% | - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) |
| Topic 4: Develop Business Strategy | 15–25% | - Analyse organisational mission, vision and objectives - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance - Evaluate internal and external environments |
| Topic 5: Evaluate and Mitigate Risk | 15–25% | - Design and evaluate risk management frameworks and controls - Recommend risk mitigation and response strategies - Assess risk likelihood and impact - Identify and categorise strategic, operational, financial and compliance risks |
Accountant Strategic Case Study Sample Questions:
Question 1
Congo, Brownies
A. Bar style Cookie
B. Very small Leaves
C. Dropped cookie
D. Sliced/rolled cookies
Question 2
Mint
A. Similar to parsley
B. Pointed textured leaves
C. Very small leaves
D. Pointed and green leave
Question 3
Marjoram
A. Shape like pine needles
B. Small rounded leaves with a flavor similar to Oregon
C. Tiny holes caused by food acid during prolonged storage
D. Feathery leaves may be curly or flat
Question 4
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. Signalling effect
B. Scrip dividend
C. Strategic Options
D. Sensitive Information
Question 5
Gravies, Bread Dressing
A. O
B. J
C. R
D. P
Solutions:
| Question 1 Answer: A | Question 2 Answer: B | Question 3 Answer: B | Question 4 Answer: C | Question 5 Answer: A |
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