Accountant CIMA-SCS Exam Overview:
| Certification Vendor: | AICPA & CIMA |
| Exam Name: | Strategic Case Study Exam |
| Exam Number: | SCS |
| Exam Format: | Case Study, Constructed Response |
| Available Languages: | English |
| Certificate Validity Period: | N/A |
| Exam Price: | USD 375 |
| Passing Score: | 80 |
| Exam Duration: | 180 minutes |
| Related Certifications: | CGMA® (Chartered Global Management Accountant) CIMA Professional Qualification |
| Real Exam Qty: | 3 |
| Sample Questions: | Accountant CIMA-SCS Sample Questions |
| Exam Way: | Online (Remote Proctored) or at a Pearson VUE Test Centre |
| Pre Condition: | Completion of Operational Case Study and Management Case Study exams. Candidates are recommended to pass E3, P3, and F3 objective tests prior to attempting the SCS. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/exam-blueprints |
Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Strategic Analysis | - Analyzing strategic options - Assessing strategic position and capabilities - Evaluating the business ecosystem and external environment |
| Topic 2: Risk Management and Governance | - Corporate governance structures and reporting - Managing strategic risks - Ethical frameworks and professional codes |
| Topic 3: The Role of the Strategic Finance Leader | - Ensuring compliance and governance - Providing leadership on the strategic vision, values, and purpose of the organization - Overseeing risk management and internal control frameworks - Driving strategic performance and transformation |
| Topic 4: Strategic Choice and Implementation | - Evaluating financing strategies and capital structure - Formulating business strategy and models - Managing strategic change and transformation |
Accountant Strategic Case Study Sample Questions:
1. *Availability- maximise biz hours
*Confidentiality- protection from unauthorised access- passwords & encryption
*Integrity of data- reliability of data
*Integrity of processing- protection against inproper use
A) AICPA reporting framework (cyber security objectives)
B) Scrip dividend
C) Porters Generic Strategies - how to gain competitive advantage
D) Clientele effect
2. - Balance of board (3 NED vs 5 ED)
- Audit committee should have financial experience = currently none of Daistruk's NEDs do not
- Committees should not be chaired by BED chair of the board Mabalemi Maleka
A) Strengths of Daistruk corporate governance
B) Weaknesses of Daistruk corporate governance
C) Risks with Joint development
D) Benefits of robotics for Daistruk
3. - Issue new shares and give them to acquired company shareholders in exchange for acquired company shares
- Could be 1-1 depending on valuation
A) Earnout payment method
B) Types of preference shares
C) Issues with cash offer
D) Share for share exchange
4. - Organic growth
- Inorganic growth
- Joint development
A) Methods of growth
B) Sources of reputational risk
C) Porter's generic strategies
D) Reputational Risk
5. Temperature dough?
A) 64-f
B) 66-f
C) 65-F
D) 60-f
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: C |

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