Accountant Strategic Case Study : CIMA-SCS

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Jun 21, 2026
  • Q & A: 175 Questions and Answers

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Accountant Strategic Case Study Sample Questions:

1. Summer savory

A) Similar shape to parsley
B) Similar to parsley
C) Use in italian sausage
D) Similar flavor to thyme


2. - Scenario planning
- Stress testing

A) Risks with Focus Strategy
B) CIA triad (Cybersecurity)
C) Risk mitigation techniques
D) Risks with organic growth


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


4. - Old shareholders will continue to be shareholders for Daistruk
- Would receive dividends
- Capital gains tax change from selling shares would be deferred since no cash is exchanged

A) Advantages of earnout
B) Advantages of equity over debt financing
C) Benefits of interest rate swap
D) Advantages of share for share exchange


5. Oregano

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


Solutions:

Question # 1
Answer: D
Question # 2
Answer: C
Question # 3
Answer: B
Question # 4
Answer: D
Question # 5
Answer: B

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