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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Evaluate Business Ecosystem and Environment15–25%- Assess industry structure and competitive forces
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Evaluate stakeholder interests and influence
- Assess impact of digital transformation and innovation
Topic 2: Develop Business Strategy15–25%- Evaluate internal and external environments
- Plan strategy implementation and governance
- Formulate strategic options and select appropriate strategies
- Analyse organisational mission, vision and objectives
Topic 3: Recommend and Maintain Sound Control Environment15–25%- Evaluate governance structures and ethical frameworks
- Design and assess internal control systems
- Recommend assurance and reporting processes
- Ensure compliance with laws, regulations and standards
Topic 4: Evaluate and Mitigate Risk15–25%- Identify and categorise strategic, operational, financial and compliance risks
- Recommend risk mitigation and response strategies
- Assess risk likelihood and impact
- Design and evaluate risk management frameworks and controls
Topic 5: Recommend Financing Strategies15–25%- Evaluate mergers, acquisitions and divestment decisions
- Assess capital structure and cost of capital
- Evaluate funding requirements and sources
- Recommend dividend, investment and financing policies

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Accountant Strategic Case Study Exam Sample Questions (Q39-Q44):

NEW QUESTION # 39
Oregano

Answer: D


NEW QUESTION # 40
Dill

Answer: D


NEW QUESTION # 41
some investors find that capital gains are more tax-efficient than dividends and some investors avoid transaction cots of their returns are delivered in the form of capital gains instead of dividends. Despite
this, investors usually prefer to receive dividends because they would rather the certain dividend now, than the promise of a uncertain dividend in the future.

Answer: D


NEW QUESTION # 42
Fruits & Vegetable

Answer: D


NEW QUESTION # 43
Chervil

Answer: A


NEW QUESTION # 44
......

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