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Operational Case Study (OCS)

OCS — the synoptic Operational Level Case Study exam. A 3-hour human-marked written exam that brings together E1, P1, F1 into a real-world business simulation.

Exam Duration

3 hours

Pass Mark

80 out of 150 scaled score (equivalent to approximately 53%)

Students

30,000+

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Overview

Operational Case Study (OCS) — overview

The Operational Level Operational Case Study (OCS) is the synoptic assessment that brings together the content from E1, P1, F1 into a real-world business simulation. It's a 3-hour, human-marked exam sat four times a year (Feb, May, Aug, Nov), with pre-seen material released at least 6 weeks before each sitting.

The exam itself presents an 'unseen' variant built on the pre-seen organisation. You'll be asked to construct written responses in standard business formats — emails, memos, reports, briefing notes — across four equally-weighted sections of 45 minutes each. Once a section's 45 minutes are up, you cannot return to it. Questions test your ability to analyse new information in the context of the pre-seen, apply the relevant frameworks, and communicate clearly to a specified audience.

OCS is human-marked against a detailed rubric. The pass mark is 80/150 — roughly 53% — and you must have passed all three Operational Level objective tests (E1, P1, F1) before you can sit the case study.

What You'll Learn

  • Discuss costing information to support differing needs of the business
  • Discuss budget information for the purposes of planning and control
  • Analyse financial and non-financial information to communicate insights about organisational performance
  • Apply relevant financial reporting standards and corporate governance, ethical and tax principles
  • Analyse information to support short-term decision making
  • Discuss the management of working capital

Career Relevance

Completing the Operational level and gaining the CIMA Diploma in Management Accounting (CIMA Dip MA) opens roles such as Finance Officer, Management Accountant, Financial Reporting Assistant, Cost Accountant, and Finance Business Partner. It also prepares you for the Management level and the CGMA designation.

Exam Format

  • Duration:3 hours
  • Pass Mark:80 out of 150 scaled score (equivalent to approximately 53%)
  • Format:Business simulation based on pre-seen material released at least 6 weeks before the exam. The exam itself presents an 'unseen' variant with four equally-weighted sections of 45 minutes each. Candidates cannot return to previous sections once 45 minutes have elapsed.

Prerequisites

You must have passed all three Operational Level objective tests (E1, P1, F1) before you can sit OCS. This is CIMA's subject-gating rule, and it applies to every level of the Professional Qualification.

Syllabus

Operational Case Study (OCS) core activities

The core activities examined in OCS and their assessment weightings.

Total Topics:6
A
Discuss costing information to support differing needs of the business
Weighting: 12–18%0 subtopics
    B
    Discuss budget information for the purposes of planning and control
    Weighting: 17–25%0 subtopics
      C
      Analyse financial and non-financial information to communicate insights about organisational performance
      Weighting: 17–25%0 subtopics
        D
        Apply relevant financial reporting standards and corporate governance, ethical and tax principles
        Weighting: 7–13%0 subtopics
          E
          Analyse information to support short-term decision making
          Weighting: 17–25%0 subtopics
            F
            Discuss the management of working capital
            Weighting: 12–18%0 subtopics
              Exam Format

              Operational Case Study (OCS) exam format

              Structure, sittings, marking, and what to expect on the day.

              Format

              Case Study Examination (human-marked, written response)

              Duration

              3 hours

              Structure

              Business simulation based on pre-seen material released at least 6 weeks before the exam. The exam itself presents an 'unseen' variant with four equally-weighted sections of 45 minutes each. Candidates cannot return to previous sections once 45 minutes have elapsed.

              Exam Sessions

              Four windows per year — February, May, August, November — with pre-seen materials released around 6 weeks beforehand

              Pass Mark

              80 out of 150 scaled score (equivalent to approximately 53%)

              Exam Tips

              How to pass Operational Case Study (OCS)

              Expert tips from Learnsignal's CIMA tutors for the OCS exam.

              Read the pre-seen cover to cover

              The pre-seen is released at least 6 weeks before the exam. Read it, make notes, sketch the org structure, flag key financial data, and identify likely risks — well before you see any exam information.

              Practise writing in business formats

              OCS answers are emails, memos, reports, and briefing notes — not abstract essays. Practise each format. Use headings, short paragraphs, bullet points where appropriate.

              Core activities cover all three OTs

              OCS pulls from E1, P1, and F1. Your notes should be integrated, not siloed — a working capital question may need financial reporting and costing insight to answer well.

              Time management is critical

              Four 45-minute sections, and you cannot return to a section once its time is up. Plan 5 mins to read, 30 mins to write, 10 mins to review — and stick to it.

              Use the pre-seen — don't parrot it

              Examiners penalise unreflective copying from the pre-seen. Integrate it with the unseen information and apply judgment. Show you're adding value, not just summarising.

              Structure every response

              Introduction (1 sentence), main content in clear headings, short conclusion with recommendation. A well-structured answer scores higher than a longer, unstructured one.

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              FAQ

              Operational Case Study (OCS) — frequently asked questions

              Common questions about OCS — sittings, pre-seen, marking, preparation.

              The Operational Level Case Study is a 3-hour computer-based examination that brings together content from the three Operational Level objective tests (E1, P1, F1) into a single, realistic business simulation. It's the synoptic (integrated) assessment at this level of the CGMA Professional Qualification.

              The pass mark for every CIMA case study is a scaled score of 80 out of 150 — equivalent to approximately 53%. There's no requirement to pass each section individually; the score reflects overall performance across all four sections.

              CIMA releases the pre-seen material at least 6 weeks before each case study exam window. It describes a fictional organisation and its industry, and you're expected to study it thoroughly before the exam. The exam itself introduces new 'unseen' information that you apply your pre-seen knowledge to.

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