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Accountant CIMA-SCS Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Recommend and Maintain Sound Control Environment	15–25%	- Evaluate governance structures and ethical frameworks - Design and assess internal control systems - Ensure compliance with laws, regulations and standards - Recommend assurance and reporting processes
Topic 2: Evaluate Business Ecosystem and Environment	15–25%	- Evaluate stakeholder interests and influence - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess industry structure and competitive forces - Assess impact of digital transformation and innovation
Topic 3: Recommend Financing Strategies	15–25%	- Evaluate mergers, acquisitions and divestment decisions - Assess capital structure and cost of capital - Evaluate funding requirements and sources - Recommend dividend, investment and financing policies
Topic 4: Develop Business Strategy	15–25%	- Plan strategy implementation and governance - Formulate strategic options and select appropriate strategies - Evaluate internal and external environments - Analyse organisational mission, vision and objectives
Topic 5: Evaluate and Mitigate Risk	15–25%	- Design and evaluate risk management frameworks and controls - Assess risk likelihood and impact - Recommend risk mitigation and response strategies - Identify and categorise strategic, operational, financial and compliance risks

Accountant Strategic Case Study Sample Questions:

Question 1

Cooked

A. White
B. Red
C. Blue
D. Green

Question 2

Chervil

A. Feathery shape with strong aroma
B. Very small leaves
C. Feathery leaves may be curly or flat
D. Similar to parsley

Question 3

Oregano

A. Small oval leaves
B. Narrow leave
C. Shape like pine needles
D. Pointed and green leave

Question 4

- Avoids rise in interest rates if already on floating and want to change to fix
- Daistruk won't be impacted if rates rise
- Cheap and easy
- Avoids issue costs
- Better cashflow predictions due to fixed rate compared to floating

A. Earnout payment method
B. Aims of Integrated Reporting (IR)
C. Benefits of interest rate swap
D. Benefits of netting

Question 5

- Cost leadership = lowest cost possible
- Differentiation = USP
- Focus = Niche

A. Risks with inorganic growth
B. Porter's value chain
C. Cyber security security measures
D. Porter's generic strategies

Solutions:

Question 1
Answer: C

Question 2
Answer: D

Question 3
Answer: A

Question 4
Answer: C

Question 5
Answer: D