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Strategic Case Study (SCS)

SCS — the synoptic Strategic Level Case Study exam. A 3-hour human-marked written exam that brings together E3, P3, F3 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

Strategic Case Study (SCS) — overview

The Strategic Level Strategic Case Study (SCS) is the synoptic assessment that brings together the content from E3, P3, F3 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.

SCS is human-marked against a detailed rubric. The pass mark is 80/150 — roughly 53% — and you must have passed all three Strategic Level objective tests (E3, P3, F3) before you can sit the case study.

What You'll Learn

  • Develop business strategy
  • Evaluate business strategy and strategic options
  • Recommend financing strategies
  • Evaluate and mitigate risk
  • Recommend and evaluate internal audit and assurance

Career Relevance

Passing the Strategic level, combined with three years of relevant practical experience, earns you the CGMA (Chartered Global Management Accountant) designation and full CIMA membership (ACMA). This opens senior roles such as Financial Controller, Head of Finance, Finance Director, CFO, Internal Audit Director, and senior strategic roles across industry and consulting.

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 Strategic Level objective tests (E3, P3, F3) before you can sit SCS. This is CIMA's subject-gating rule, and it applies to every level of the Professional Qualification.

Syllabus

Strategic Case Study (SCS) core activities

The core activities examined in SCS and their assessment weightings.

Total Topics:5
A
Develop business strategy
Weighting: 15–25%0 subtopics
    B
    Evaluate business strategy and strategic options
    Weighting: 15–25%0 subtopics
      C
      Recommend financing strategies
      Weighting: 15–25%0 subtopics
        D
        Evaluate and mitigate risk
        Weighting: 15–25%0 subtopics
          E
          Recommend and evaluate internal audit and assurance
          Weighting: 15–25%0 subtopics
            Exam Format

            Strategic Case Study (SCS) 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 Strategic Case Study (SCS)

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

            Think like a senior executive

            SCS asks you to operate as a member of a senior leadership team. Your answers advise the board. Tone, structure, and level of abstraction all shift up.

            Strategic frameworks are essential, not optional

            PESTLE, Porter's Five Forces, Value Chain, Ansoff — be ready to apply any of them. The framework is the scaffolding; the case specifics fill it in.

            Risk management is everywhere

            P3 content runs through the entire Strategic Case Study. Every strategic recommendation should be paired with a risk assessment and proposed mitigations.

            Financial strategy is a lens on every decision

            Capital structure, dividend policy, M&A, financing the strategy — all appear in SCS scenarios. Have your F3 frameworks accessible.

            Stakeholder analysis for every recommendation

            A senior-level recommendation without stakeholder impact analysis is incomplete. Use Mendelow or a similar framework to think through affected groups.

            Long-form writing under time pressure

            SCS rewards structured, concise executive writing. Practise writing board-level responses under 45-minute time constraints — length alone doesn't score points.

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            FAQ

            Strategic Case Study (SCS) — frequently asked questions

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

            The Strategic Level Case Study is a 3-hour computer-based examination that brings together content from the three Strategic Level objective tests (E3, P3, F3) 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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