Exam Code: CIMA-SCS
Exam Name: Strategic Case Study Exam
Certification Provider: Accountant
Corresponding Certification: Accountant Certification
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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Develop Business Strategy15–25%- Evaluate internal and external environments
- Plan strategy implementation and governance
- Formulate strategic options and select appropriate strategies
- Analyse organisational mission, vision and objectives
Evaluate and Mitigate Risk15–25%- Recommend risk mitigation and response strategies
- Design and evaluate risk management frameworks and controls
- Assess risk likelihood and impact
- Identify and categorise strategic, operational, financial and compliance risks
Recommend Financing Strategies15–25%- Assess capital structure and cost of capital
- Evaluate funding requirements and sources
- Evaluate mergers, acquisitions and divestment decisions
- Recommend dividend, investment and financing policies
Recommend and Maintain Sound Control Environment15–25%- Evaluate governance structures and ethical frameworks
- Ensure compliance with laws, regulations and standards
- Recommend assurance and reporting processes
- Design and assess internal control systems
Evaluate Business Ecosystem and Environment15–25%- Evaluate stakeholder interests and influence
- Assess impact of digital transformation and innovation
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Assess industry structure and competitive forces

Accountant Strategic Case Study Sample Questions:

Question 1

Machine wash

A. 160-f - 180-f
B. 110-f - 120-f
C. 180-f - 194-f
D. 150-F - 160-F


Question 2

Beverages (Cold beverages)

A. C
B. F
C. J
D. H


Question 3

Cakes and Frosting (Good Cakes and Frosting)

A. R
B. F
C. G
D. K


Question 4

Meatless Entrees (Rare Meatless Entrees)

A. R
B. F
C. I
D. K


Question 5

Basil

A. Pointed textured leaves
B. Similar flavor to thyme
C. Pointed and green leave
D. Very small leaves


Solutions:

Question 1
Answer: D
Question 2
Answer: A
Question 3
Answer: C
Question 4
Answer: A
Question 5
Answer: C

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