CIMA · case_study
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.
3 hours
Exam length
80 out of 150 scaled score (equivalent to approximately 53%)
Pass mark
Case Study Examination (human-marked, written response)
Format
Four windows per year — February, May, August, November — with pre-seen materials released around 6 weeks beforehand
Sittings
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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.
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.
Learning outcomes
What you'll be able to do.
01
Discuss costing information to support differing needs of the business
02
Discuss budget information for the purposes of planning and control
03
Analyse financial and non-financial information to communicate insights about organisational performance
04
Apply relevant financial reporting standards and corporate governance, ethical and tax principles
05
Analyse information to support short-term decision making
06
Discuss the management of working capital
Operational Case Study (OCS) core activities
The core activities examined in OCS and their assessment weightings.
Discuss costing information to support differing needs of the business
12–18%
Discuss costing information to support differing needs of the business
12–18%Discuss budget information for the purposes of planning and control
17–25%
Discuss budget information for the purposes of planning and control
17–25%Analyse financial and non-financial information to communicate insights about organisational performance
17–25%
Analyse financial and non-financial information to communicate insights about organisational performance
17–25%Apply relevant financial reporting standards and corporate governance, ethical and tax principles
7–13%
Apply relevant financial reporting standards and corporate governance, ethical and tax principles
7–13%Analyse information to support short-term decision making
17–25%
Analyse information to support short-term decision making
17–25%Discuss the management of working capital
12–18%
Discuss the management of working capital
12–18%Subscription includes
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Operational Case Study (OCS) exam format
Structure, sittings, marking, and what to expect on the day.
Duration
3 hours
Format
Case Study Examination (human-marked, written response)
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.
Sittings
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%)
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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See CIMA pricing →Operational Case Study (OCS) — frequently asked questions
Common questions about OCS — sittings, pre-seen, marking, preparation.
What is the Operational Level Case Study?+
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.
What's the pass mark for OCS?+
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.
How does the pre-seen work?+
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.
When can I sit OCS?+
CIMA case studies have four exam windows per year — February, May, August, and November. The November/February case studies share a pre-seen; the May/August case studies share a different pre-seen. Check CIMA's exam timetable for the current year's dates.
Can I sit OCS before passing all three Operational Level objective tests?+
No. You must have passed all three Operational Level objective tests (E1, P1, F1) before you can sit the Operational Level case study. CIMA calls this 'subject gating' — the case study is designed to be synoptic, so the objective-test knowledge is a prerequisite.
How is the case study marked?+
Case studies are human-marked by trained CIMA markers using detailed rubrics. Each of the four 45-minute sections has its own scoring criteria mapped to the blueprint's core activities. Expect to receive results around 6–8 weeks after the exam.
Can I appeal my result?+
Yes. CIMA has a formal review and appeals process for case study results. A review checks the marking was applied correctly — it doesn't re-mark from scratch. Details are on CIMA's website under exam results and appeals.
How should I prepare for OCS?+
Three things: (1) know the pre-seen cold — organisation, industry, financials; (2) practise writing in business formats under 45-minute section time limits; (3) integrate knowledge from all three objective tests at this level. Post-exam kits from previous sittings are the single best revision resource.
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