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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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.
Strategic Case Study (SCS) core activities
The core activities examined in SCS and their assessment weightings.
Strategic Case Study (SCS) exam format
Structure, sittings, marking, and what to expect on the day.
Case Study Examination (human-marked, written response)
3 hours
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.
Four windows per year — February, May, August, November — with pre-seen materials released around 6 weeks beforehand
80 out of 150 scaled score (equivalent to approximately 53%)
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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See CIMA pricing →Strategic Case Study (SCS) — frequently asked questions
Common questions about SCS — sittings, pre-seen, marking, preparation.
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