how does cima case study work

How to Pass CIMA Case Study Exams: Detailed Guide to Success

This CIMA case study article shows you how to write an answer that puts you ahead of 90% of candidates, offers expert preparation tips, and increases your chances of obtaining your qualification.

1. How to Pass CIMA Case Study Exams: An Introduction to Our CIMA Exam Experience

In the last five years, we’ve helped over 10,000 CIMA students from 94 countries prepare for and pass their CIMA exams. In that time, VIVA’s tutors have seen every kind of exam answer you can imagine.

As an official CIMA tuition provider, we've seen everything; the good, the bad, and the downright baffling! But more importantly, we’ve also seen what works, and what definitely does not work.

In this article, we’ve compiled all of the key DOs and DON’Ts our CIMA tutors have gleaned from their years marking VIVA students’ CIMA mock exam answers. We see the same kinds of mistakes made over and over again. And the great news for you is — these mistakes can be very quickly rectified to help you pass your CIMA exams the first time around.

The Starting Point: What to Be Aware of before Learning More about CIMA Exam Strategies

The first step is being aware of what to avoid in CIMA exams.

This sets the foundation for you to go on refining and perfecting your approach. As in any other walk of life, perhaps the most important thing is to avoid doing foolish things rather than seeking perfection.

In the words of the very wise Charlie Munger: “It is remarkable how much long-term advantage people like us have gotten by trying to be consistently not stupid, instead of trying to be very intelligent.”

All the advice below comes directly from our CIMA case study professional tutors, who mark thousands of student scripts throughout the year.

If you wish to get your VIVA mock exam answers corrected, check out our CIMA course pages , where you can obtain professional marking services as part of the Elite Course.

2. What to Expect on Exam Day

Before we get into the meat of the matter, let’s just review what exactly you can expect to be presented with on exam day. (Feel free to skip on to the next section if you are already well acquainted with the Case Study exam format):

• You will be faced with 1 of 3 CIMA exam variants during any specific exam window (that's a total of 6 variants per pre-seen document under the 2019 CIMA syllabus)
• Each variant is broken down into timed sections (maximum of 5, minimum of 3)
• Each section will include either emails, records of conversations, schedules of information or combinations of all 3
• These give new information that leads on from the pre-seen document information
• Within each section, there will be a task or tasks for the candidate to complete (e.g. write a report, write sections of a report, write an email)
• These tasks might be embedded in the body of the email or conversation
• The task or tasks might include several different elements that pull from different pillars and competencies
• Candidates are NOT expected to perform any detailed calculations
• Each section will move through time (you cannot go back to a previous section once you move on to a subsequent section)

Of course, the best way to familiarise yourself with the real-life experience of a CIMA case study exam is to practice as many different mock exams as possible.

VIVA's OCS, MCS and SCS courses come with up to 5 different professionally prepared CIMA mock exams based on the current pre-seen, which you can practice online under timed exam conditions.

You’ll also want to review past CIMA exam variants to familiarise yourself with the different question styles that can come up.

However, there’s no substitute for timed practice based on the current pre-seen material – and that’s what you’ll get with us.

Source: Pexels

3. Reading the Question: Establishing the Case Study Exam Tasks and Requirements

One common error that our tutors' report is that students do not answer all the requirements included in the task.

In some cases, of course, this is simply down to the student not knowing how to answer the particular requirement. However, we have seen many scenarios in which students have simply missed the requirement due to not having read the question carefully enough!

Consider the sample below taken from a case study exam:

Here we have examples of what is sometimes called “triggers”. These are the places in the question where the requirements are explicitly stated.

Triggers are sometimes in the form of questions, sometimes not. Look out for phrases like “I need you to”, “I would welcome your suggestions for”, “Please draft”, and “Can you please include in your report”.

These are the sections that you really need to pay close attention to because it is there that you will be presented with the requirements.

As you can see in the screenshot above, there is one “task”, i.e., the report that you must draft. But the task has two requirements.

One is a comparison of financial performance and the other deals with the introduction of the balanced scorecard.

However, notice that each requirement contains several sub-requirements.

In the case of the first requirement, notice the “and.” You have to both “compare” and “analyse the implications.” Too many students will simply read the “Compare” part and completely pass over the analysis of the implications:

Likewise, in the case of the second requirement. There’s even more going on here, so you must pay close attention as you read through these “triggers.”

Not only do you have to offer your “suggestions for the other three quadrants,” but you also have to “explain why we have chosen the measures for each quadrant” and “ how they will influence behaviours in the company.”

All of these elements must be addressed to gain full marks.

But too often, students only pay attention to the first one or two. It is not necessarily the case that the first thing asked is the most important or even carries the most weight in terms of marks!

So, it’s essential that you carefully read these trigger sections thoroughly, making a note of each requirement as you go.

Another crucial point: answer the questions that have been asked!

This might seem obvious, but you'd be surprised how many students fail to do this. There are two main reasons students fail to answer the question asked:

(i) because they answer a question they wish they had been asked instead;

(ii) They don't read the trigger verbs carefully enough and misinterpret what is being asked.

The first reason has to do with the fact that sometimes, students will carefully prepare for particular kinds of questions during their exam preparation or practice. They will feel much more confident about some particular question types than others and will have prepared very effectively for those question types.

So strong is their hope that this kind of question will come up on exam day that when they read a question that is superficially similar, they will "shoehorn" their prepared answer into that question.

The result is an answer that is either only partly relevant or, in the worst case, utterly irrelevant to the question being asked!

So remember: don't let your hopes/preferences/strengths influence the kind of answer that you give. Allow the question to dictate what kind of answer you write.

The second reason students fail to answer the question asked is that they misinterpret a key term or phrase or forget what they were asked after they start writing. Consider the example below: ‍

In this example, an incorrect interpretation of the question might be to think about identifying the "limitations" or "drawbacks" of TQM, instead of the "obstacles" that might be encountered when implementing TQM.

The second part of the requirement is about how to overcome those obstacles. An incorrect interpretation might be "what the benefits of TQM would be, after implementing."

You can see that these are "similar" kinds of questions, but strictly speaking, they are different. So be very careful when reading the requirements or trigger sections that you identify the key verbs and key terms so you are certain that you are answering what is being asked.

A final point: ensure that your answers are in alignment with the question asked.

This is essentially about ensuring that you do not go off task as you write your answer - that your answer tracks the requirement and corresponds to each part of the requirement.

Too often, students go off task, padding or filling out their answers with irrelevant information. While writing each new paragraph, the key is to briefly refer back to the question and quickly ask yourself: "Is this relevant and contributing to answering the question?".

This is a good "check" to ensure you align your answers with the question.

4. Good Structure and Planning Can Help You Pass Your CIMA Case Study Exam

We really can’t overemphasize the importance of proper structure for your answers when it comes to achieving the required CIMA pass rates.

There are three main reasons why structure and careful planning is essential for getting your CIMA certificate:

1. It helps to ensure you have enough points raised to obtain top marks

2. It helps to prevent the duplication of content

3. It makes life easier for the marker – more precisely, it makes it easier for the marker to see that you have indeed addressed each requirement adequately, where you have done so, and how much you have written for each requirement. Consider good structure as being key to a more positive examiner experience.

If you clearly signal where each task starts and ends with headings and sub-headings and give each relevant point a full, separate paragraph, you will be making the examiner’s life easier (a happy examiner is likely to be more generous with marks!).

The post-exam reports ALWAYS mention the importance of structure. An orderly answer indicates an orderly and clear thought process behind your answer and shows evidence of planning.

5. Our Top Tips for CIMA Case Study Exam Structure and Planning

Firstly, a common question from students is: how do I know how many paragraphs to write for each task?

Now sometimes, we get lucky and a task or requirement will say something like: "Identify five risks..." or "Give three benefits...". In such questions, it's obvious how many paragraphs there should be!

For five risks, we will write five paragraphs, one for each risk. For the three benefits, we will write three paragraphs, one for each benefit.

Unfortunately, CIMA isn't always so generous! We are not always given the specific number of points explicitly. And so the question then becomes: how do we decide on the number of paragraphs to write?

The key is to look at the percentage of marks allocated for that particular task. CIMA now includes a percentage allocation for each task.

A good rule of thumb here is that for every 10% allocated to a particular task, you add one paragraph. So if a task is worth, say, 33%, you will write approximately three paragraphs. If a task is worth 60%, you will write about six paragraphs.

Note that this is a "rule of thumb." This, of course, isn't supposed to be a perfect formula, but rather a guideline to get you started.

There may be cases where four paragraphs are sufficient for a 60% task, if the paragraphs are long and substantial enough in terms of content . Nevertheless, this is a useful general guideline.

We recommend that you plan and structure your answers before you begin writing. 

However, many people lose valuable time at the beginning of each section planning their answers elaborately on the separate whiteboard provided on exam day. Instead, we recommend planning your answer within the answer box itself, not on the whiteboard or outside of the answer box.

A great way to plan on the fly is to work up a structure and fill in the gaps as you proceed. This forces you to get writing immediately, and by the time your structure is "filled out" the answer pretty much writes itself as you just go back and flesh out each heading and sub-heading:

Requirement A (this would correspond to the first requirement, so use an appropriate title, e.g., “Financial Performance”)

- Paragraph 1 (relates to first major point): idea 1, idea 2, idea 3 (If you have time, it’s worth emphasising the title of this key point by underlining it or putting it in bold, for example)

- Paragraph 2 (relates to second major point): idea 1, idea 2, idea 3

- Paragraph 3 (relates to third major point) etc etc: idea 1, idea 2, idea 3

Requirement B (this would correspond to the second requirement, e.g., "Balanced Scorecard")

…repeat as per above

TASK 2…repeat as per above

Remember, get straight to the point.

Write a 1-2 line introduction at the beginning of your answer, restating briefly what you were asked and the order in which you will address each point in the body of your answer.

Too many students waste time in their opening remarks repeating information we already know or rehearsing irrelevant information.

(You will see in VIVA’s model answers how short the introductions are -> you want to give yourself as much time and space as possible to demonstrate your knowledge and understanding! No marks are given for pleasantries).

It's also a good idea to have a "time plan" for each section of the exam. Now some students worry when they hear this: "ANOTHER PLAN!? Isn't that just going to waste even more of my time!?" 

But there is no need to worry here because a time plan is really very simple - but also crucially important! You need to know roughly how much time you can spend on each task so you don't run out of time!

The first thing to do is, note the length of time allocated per section. In the case of the OCS and MCS, that will typically be 45 minutes per section (with 4 sections in total).

In the case of the SCS, it will typically be 60 minutes per section (with 3 sections in total). The next thing to note is that not all of that time will be or can be spent literally answering the question.

Because, of course, some of that time will be needed for reading the question! So it's a good idea to deduct a short amount of time from the total allocated to a section and consider this your "reading time."

A good target is around 5 or 6 minutes maximum for reading the question. The amount left over after you deduct the reading time is the amount that you can allocate to actually writing your answer.

Now, remember: writing your answer should include the planning process. So you don't need to allocate a separate portion of time to the "planning." Consider planning and writing part of the whole answering process.

So after you deduct the reading time, you now need to decide how to allocate the "answer time."

And this is a relatively simple process. Note the percentages allocated to each task/subtask. Then use that to calculate that percentage of the answer time.

So, for example, let's say you have a section of 45 minutes. You deduct 5 minutes for reading time, which leaves 40 minutes.

Let's say there are two tasks: the first one is worth 60%, and the second one is worth 40%.

60% of 40 minutes is 24 minutes. 40% of 40 minutes is 16 minutes.

And there you have it! You would have 24 minutes to write your answer for the first task, and 16 minutes to write your answer for the second task.

7. A Quick Word on CIMA Case Study Answer Length

I'm sure you've all heard the cliche, "it's about quality, not quantity"!

Of course, there's a kernel of truth to that. But let's be realistic: you're not going to pass your exam if you write 2 lines of text, even if they're the best lines ever written by a CIMA student!

So the cliche only gets us so far. The reality is that markers consistently report that longer answers do tend to score higher marks. And that shouldn't be surprising. 

Other things being equal, the longer an answer is, the more likely it will contain more points - or more detailed points.

When it comes to the OCS and MCS exams, you should be aiming for a minimum of 2 pages, but ideally, 3 pages in a typical 45-minute section would be best if you want to score well.

Each relevant point you make should get a separate paragraph and be supported by examples, reference to the pre-seen and perhaps the real-life industry if applicable, and relevant theories from the Enterprise, Performance and Financial pillars.

In the case of the SCS exam , you should aim for a minimum of 2.5 pages, but ideally, 3.5 pages + in a typical 60-minute section if you want to score well.

8. What about the Content of Your CIMA Exam Answers?

Of course, we can’t tell you exactly what to write – that depends on the questions asked on the day! But there are some fundamental rules of thumb and principles that you should bear in mind.

(i) Justify and Explain

One very simple but crucial point is the following: you have to justify all your arguments and should explain technical terms.

Now that might appear obvious. But you’d be surprised how frequently students fail to do these basic things. And our tutors believe they know why.

This is the error of assuming that the marker will already know what you are talking about. The thing is, they probably will! But that’s not the point.

The point of the exam is to demonstrate your understanding!

So even if you think your marker will probably know what you mean, you should act as if they might not. Show them that you understand, and leave no room for doubt.

A good tip here is to try to really adopt the role that you have been assigned - and correspondingly, speak to the character whom you are addressing in the scenario as if they really are that person!

That way, you are more likely to consider terms they may not fully understand and give more comprehensive explanations of your arguments and conclusions.

Consider the following passage, which is taken verbatim from a past student’s mock exam answer for the Strategic Case Study of May 2018:

“Mr. Winston, however, may not understand the online streaming industry, where consumers just want to watch movies and tv series without interruptions of advertisements in between. His presence may also de-motivate other employees looking to grow within the business. The cultures may be different and it will take him a long time to get used to the streaming business.”

The student left it at that and then moved on to the following requirement. You should be able to see clearly what is wrong here, even without knowing what question was asked.

Each of the three sentences above could (and should have) been explained. Take the first. The obvious question is: why may Mr. Winston not understand the streaming industry?

Consider then the second sentence. The obvious question here is, why might his presence de-motivate other employees?

There’s a hint when he mentions other employees have been willing to “grow within the business,” but the student still fails to make his argument explicit.

What he might be trying to say is that, given that existing employees have grown with the business and have been loyal to the company for a long time, they might feel some resentment towards an external person being given a high-ranking position – instead of hiring from within the company.

But this is not what the student wrote. And so, he lost potential marks by not spelling it out. In the case of the final sentence, there are two more key points left undeveloped: in what way exactly may the cultures be different? And why might it take Mr. Winston a long time to get used to the business?

It’s clear that these points seemed obvious to the student, but he ultimately lost marks because he did not demonstrate understanding.

What you’ll often find is that, once you begin to explain something that seems to “go without saying,” you actually think of interesting points that you hadn’t considered before or that you had forgotten. You want to give yourself as much opportunity to make as many points as possible in support of your answer.

(ii) Give Specific Examples in Terms of the Pre-seen Company

It is not enough to simply define a theory or principle or even to explain a theory or principle in the abstract.

You have to apply it as well. What does that mean?

Basically, you have to be able to say why or how a particular theory/principle/method is relevant to the specifics of the unseen and pre-seen information.

Ask yourself: How can this theory be applied to the current case? What are some concrete examples of the abstract concepts I am using here in terms of the current company?

To follow my own advice, let’s look at another example from another real student’s answer. In this case, the student is asked to give examples for each category in a cost of quality report (OCS May 2018). The student’s answer to this requirement is as follows:

“A) Examples of costs to be included in each category of the report are as below:

1. Wastage of materials when errors are found.

2. Duplication of workload when errors are found

3. Damage to morale when work has to be repeated

1. Loss of consumer confidence

2. Damage to reputation

3. Cost of replacing the product

1. Invest in better-trained staff to ensure fewer errors in production.

2. Invest in higher quality materials to ensure the material doesn't fail.

3. investment in automating processes to reduce human error

1. Inspection of raw materials on arrival

2. Inspection of completed goods before they leave the factory

Notice that this segment of the answer is quite well-structured. The student uses headings and sub-headings and orders the answer logically.

However, the problem is that the student doesn’t actually give specific examples for each category that are derived from the company in question (a luxury bag manufacturer in this case).

Instead, she gives generic examples that could come from almost any company that manufactures any product. In this case, the student would need to provide specific examples.

So instead of simply saying “wastage of materials when errors are found,” the student should give concrete examples of errors that could occur in the context of this company, a luxury bag manufacturer. What kinds of materials are likely to be wasted? What kinds of errors might be found?

These are the kinds of questions you should be asking yourself when applying a particular theory or model to the current case. The marker needs to see that you can actually use the theories and models you have learned during your objective studies in a real-world scenario and in a realistic way.

This shows you’re ready for the real world as a management accountant! Simply giving generic examples that could equally well apply to any number of companies or scenarios is not sufficient to score full marks.

(iii) Avoid List-style Answers

Another common error is that students will give their answers in the form of bullet points.

Unfortunately, this is not what markers are looking for. It might seem neat and tidy and concise to you, but to a marker, it will simply give the impression of superficial engagement. Lists also give the impression that you are rushing through the answer.

Try to write your answers in prose style. It should be conversational but professional. You are trying to engage with and guide the fictional person who has asked for your assistance. Throwing a list of bullet points without elaboration will not be acceptable!

Now that’s not to say that you can’t use bullet points to structure your answers. But this is different from simply having a list of one-liners alongside bullet points.

You may organize your sub-headings in a bullet-point style, but what follows should be in prose style, with full sentences, explanations, examples and justifications.

9. Managing Technical CIMA Questions That Appear in Exams

Many students mistakenly believe that when it comes to more technical questions involving financial statements and “the numbers,” a different approach is necessary.

Students feel they need to spend much of their time performing calculations and showing off their ability to use various formulae from their objective studies. 

However, this is not the case. In fact, you are not expected to perform lengthy calculations when it comes to technical components in the case study exam. Instead, the extent to which you will be expected to demonstrate your technical capacities corresponds to the following:

You will need to be able to:

- explain how the content of a schedule/table/financial statement has been prepared

- interpret the solution from a schedule/table/financial statement

- interpret the information within the schedule/table/financial statement

- explain the accounting treatment for a certain type of transaction and the impact on the financial statements

The occasional basic calculation can be made to illustrate a point or to support your interpretation, but that interpretation should be written in prose form.

Markers do not want to see long strings of calculations and formulae without any written explanation or justification. If you do include calculations, keep them short, and focus instead on demonstrating your understanding through written means.

When it comes to a general approach to technical components, we recommend that you follow the order of operations indicated in the diagram below:

We've already dealt with structure above.

In terms of content, it's a good idea to start with the general theoretical and technical concepts/principles that you are going to be using in the requirement. You don't need to spend too long on this phase - you're not expected to give a complete, exhaustive abstract explanation of a model or theory.

Rather, give a short but jargon-free summary of the model or theory that you are making use of. You want to spend as much time on the application phase as possible. This is where you will demonstrate your deep theoretical understanding. 

Remember, markers want to see you applying your knowledge as if you were really working in this company, in the specified role, and charged with the tasks outlined in the exam .

Simply stating abstract principles would not be acceptable in the real world. Nor is it acceptable in the CIMA case study exam.

Finally, and ideally, you want to move beyond the narrow application of the relevant theory to the specifics of the case.

Markers like to see students adopt a wider perspective of the business and spell out some of the broader implications of your solution to the task/requirement.

It's a good idea here to stretch out your time horizon and consider second and third-order consequences of a particular action - positive or negative.  

Markers also like to see students derive conclusions and recommendations in questions where students are asked to consider advantages and disadvantages/risks and benefits of particular courses of action. This shows deeper engagement with the case and wider business awareness.

10. How to Pass CIMA: Key Takeaways for Upcoming Case Study Exams

When it comes to case study success, there are three really key components:  

1. Solid theoretical knowledge relating to objective subjects

2. Intimate knowledge of the pre-seen and some familiarity with industry trends

3. Excellent exam answer technique

Too many CIMA students get hung up on revising their objective test theory in the wrong way, i.e., committing theory to memory from their CIMA objective test textbook material. The result is less flexibility in producing answers to new problems.

A much better approach is to review key theories by applying each one to the specifics of the current pre-seen document.

In this way, you kill two birds with one stone, i.e., solid theoretical knowledge and intimate knowledge of the pre-seen.

Then it's all about honing your exam technique. The reality is, our markers report over and over again that the typical student's main problem often isn't so much their lack of theoretical knowledge (although that is sometimes definitely the case), as they cannot order their thoughts, apply their knowledge, and master their timing.

 When it comes to timing, there's no substitute for practice (all of VIVA's mocks can be taken in our online CIMA exam simulator under timed conditions).

If you combine practice with careful attention to the points listed above, you will likely write an exam answer that puts you ahead of 90% of CIMA students.

11. Get Ahead with VIVA Financial Tuition

It doesn't matter what kind of business career you're after, CIMA qualifications can unlock a brighter future.

Whether you aim to be a Chief Financial Officer or business owner, our CIMA exam tips and advice can get you where you want to go faster, and for a fraction of the cost of traditional tuition providers. Start your journey today and discover our range of CIMA courses .

Check out our market-leading Study Packs for the current Case Study. The packs include hours of high-quality video tuition by some of the world's leading CIMA experts, alongside mock exams modelled closely on the official CIMA exams and a whole range of support materials. You might also want to read: Working through your CIMA Case Study Course .

Like to explore how VIVA can help you with your CIMA studies?

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Mark Foley shares four top tips on mastering the CIMA Case Study Exams The CIMA Case Study exams are the final capstone exams of each level of the CIMA Professional Qualification, which students must pass to gain the CGMA designation. We explore four tips to help you prepare for the exams.

Understand the three Case Study levels

Each Case Study exam lasts three hours, with multiple tasks of equal lengths. There is a natural progression to the levels — Operational, Management and Strategic — that simulate how work as a management accountant progresses. To reach the Case Study level, you will have already passed the Objective Tests, which focus on ensuring that you have acquired the knowledge and skills for each pillar. Case Study exams are more about interpreting data and require practical answers to practical questions and simulate real-life business scenarios.

Operational Case Study (OCS)

Focus — The short-term role of the finance officer and the implementation of decisions.

Skills you need to convey — How to work with others in the organisation and use appropriate data and technology to translate medium-term decisions into short-term actionable plans.

Stats — Three-hour exam containing four tasks related to the enterprise, performance, and financial pillars; allotted 45 minutes per task, each task has two to three sub-tasks.

Management Case Study (MCS)

Focus — The role of the finance manager involves translating long-term decisions into medium-term plans.

Skills you need to convey — How to use data and relevant technology to manage organisational and individual performance; allocate resources to implement decisions; monitor and report the implementation of decisions; prepare and interpret financial statements to show performance.

Strategic Case Study (SCS)

Focus — The role of the senior finance manager entails long-term strategic decision-making.

Skills you need to convey — How to support organisational leaders to craft strategy and evaluate and manage risks that might prevent the successful implementation of strategy, including sourcing financial resources; value the organisations.

Stats — Three-hour exam containing three tasks related to the enterprise, performance, and financial pillars; allotted one-hour per task, each task has two to three sub-tasks.

Understand the Case Study exam cycle

Understand the pre-seen materials

Pre-seen materials — known as ‘preseens’ — are background information about the fictitious organisation featured in the Case Study exam. This information forms the basis of the tasks you can expect to see in the exam. The preseen tells the story of the company, including the industry and context in which it operates, its financial statements, management accounts, markets and competitors. Preseens are usually 26–30 pages long. Key tips include:

• Be ready — Familiarise yourself with the company, industry and current events.

• Analyse — Perform an analysis such as strengths, weaknesses, opportunities and threats (SWOT) or political, economic, social and technological (PEST); review financial statements and reporting issues. The end of the preseen will contain live issues regarding what is happening in the industry. For instance, a new standard may have come out that will change reporting standards from the current year to the next and that the Case Study exam must address.

• Cross-reference with the blueprint — Being able to know what you can do is critical. Can you discuss finance options, dividend policy or evaluate digital strategies?

Tackling ‘I can’ from each of the core activities in each of the sections is necessary for success. For instance:

• I can identify relevant costs and benefits. • I can advise on the communication process. • I can recommend a dividend policy. • I can use appropriate technologies to gather data for costing purposes, from digital and other sources.

Have a broad syllabus knowledge and know your company intrinsically.

You become the person when you role-play the exam. Avoid prefabricated answers, as the exam will have details not included in the preseens. Your answers have to be relevant to the question.

Plan your exam approach Manage your time — If you can complete a section early, that time does not get applied to the next section. We suggest spending all of your allotted time within the section.

Keep your answers real and relevant — Remember, this is a role-based exam; identify one or more factors that might be relevant, then explain why that approach would be relevant. The more tangible details you provide, the higher you are likely to score. Do not offer irrelevant arguments for the sake of padding your answers. Aim for neat, discreet paragraphs.

Understand the scoring — People mark the exams, and the pass rate is 60%. Even though a scale is scored 80 out of 150, 60% is the pass rate.

The sub-tasks will be weighted differently. Each case will contain tasks from all five of the core activities:

• Evaluate opportunities to add value. • Implement senior management decisions. • Manage performance and costs to aid value creation. • Measure performance. • Manage internal and external stakeholder.

Scoring example

As the MCS Examiner said: “For a 12-mark answer, it might be possible to identify, say, four issues. A candidate who aims to write about four topics only has to score three marks for each to obtain full marks.”

You have all the tools you need to do well on the CIMA Case Study exams. From all of us at the Association, we wish you the very best for your next Case Study exam.

• The content of this article is based on a Case Study Masterclass webinar delivered by CIMA and BPP in November 2020

CIMA CURRENT ADVICE

Should you sit your case study exam online?

Many students do have a successful experience sitting their case study exams online. However, due to the less controlled environment of the online setting and the need for a continuous and regular internet connection, there are some students who have a disrupted exam experience. Test centres offer a reliable, controlled environment in which to take a test. Where possible, if you feel comfortable travelling to a test centre and feel at ease with the safety and hygiene procedures that have been made available in test centres as a result of the COVID19 pandemic, we recommend that you take your case study in a test centre.

Pearson Vue have more information on the measures that have been put in place.

Copyright © 2024 PQ Publishing.

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Tips for mastering the CIMA Case Study Exams

The CIMA® Case Study exams are the final capstone exams of each level of the CIMA Professional Qualification, which students must pass to gain the CGMA® designation. We explore four tips to help you prepare for the exams.

1)     Understand the three Case Study levels.

Each Case Study exam lasts three hours, with multiple tasks of equal lengths. There is a natural progression to the levels — Operational, Management and Strategic — that simulate how work as a management accountant progresses. To reach the Case Study level, you will have already passed the Objective Tests, which focus on ensuring that you have acquired the knowledge and skills for each pillar.  Case Study exams are more about interpreting data and require practical answers to practical questions and simulate real-life business scenarios.

Operational Case Study (OCS)

• Focus — The short-term role of the finance officer and the implementation of decisions
• Skills you need to convey — How to work with others in the organisation and use appropriate data and technology to translate medium-term decisions into short-term actionable plans
• Stats — Three-hour exam containing four tasks related to the enterprise, performance, and financial pillars; allotted 45 minutes per task, each task has two to three sub-tasks

Management Case Study (MCS)

• Focus — The role of the finance manager involves translating long-term decisions into medium-term plans
• Skills you need to convey — How to use data and relevant technology to manage organisational and individual performance; allocate resources to implement decisions; monitor and report the implementation of decisions; prepare and interpret financial statements to show performance

Strategic Case Study (SCS)

• Focus — The role of the senior finance manager entails long-term strategic decision-making
• Skills you need to convey — How to support organisational leaders to craft strategy and evaluate and manage risks that might prevent the successful implementation of strategy, including sourcing financial resources; value the organisations
• Stats — Three-hour exam containing three tasks related to the enterprise, performance, and financial pillars; allotted 1-hour per task, each task has two to three sub-tasks

2)     Understand the Case Study exam cycle.

• Preseen — Released seven weeks before Exam 1
• Exam 1 — Exam cycle is May and August . The same three to four exam variants are offered both months.
• Results — Released seven weeks after the exam
• Preseen — Released seven weeks before Exam 2
• Exam 2 — Exam cycle is November and February . The same three to four exam variants are offered both months.

C opyright: BPP

3)     Understand the pre-seen materials.

Pre-seen materials — known as ‘preseens’ — are background information about the fictitious organisation featured in the Case Study exam. This information forms the basis of the tasks you can expect to see in the exam. The preseen tells the story of the company, including the industry and context in which it operates, its financial statements, management accounts, markets and competitors. Preseens are usually 26 – 30 pages long. Key tips include:

• Be ready — Familiarise yourself with the company, industry and current events.
• Analyse — Perform an analysis such as strengths, weaknesses, opportunities and threats (SWOT) or political, economic, social and technological (PEST); review financial statements and reporting issues. The end of the preseen will contain live issues regarding what is happening in the industry. For instance, a new standard may have come out that will change reporting standards from the current year to the next and that the Case Study exam must address.
• Cross-reference with the blueprint — Being able to know what you can do is critical. Can you discuss finance options, dividend policy or evaluate digital strategies?

Tackling “I can” from each of the core activities in each of the sections is necessary for success. For instance:

• I can identify relevant costs and benefits.
• I can advise on the communication process.
• I can recommend a dividend policy.
• I can use appropriate technologies to gather data for costing purposes, from digital and other sources.

Have a broad syllabus knowledge and know your company intrinsically. You become the person when you role-play the exam. Avoid prefabricated answers, as the exam will have details not included in the preseens. Your answers have to be relevant to the question. 

4)     Plan your exam approach.

• Manage your time — If you can complete a section early, that time does not get applied to the next section. We suggest spending all of your allotted time within the section.
• Keep your answers real and relevant — Remember this is a role-based exam; identify one or more factors that might be relevant, then explain why that approach would be relevant. The more tangible details you provide, the higher you are likely to score. Do not offer irrelevant arguments for the sake of padding your answers. Aim for neat, discreet paragraphs.
• Understand the scoring — People mark the exams, and the pass rate is 60%. Even though a scale is scored 80 out of 150, 60% is the pass rate. The sub-tasks will be weighted differently. Each case will contain tasks from all five of the core activities:

Evaluate opportunities to add value.

-  Implement senior management decisions.

-  Manage performance and costs to aid value creation.

-  Measure performance.

-  Manage internal and external stakeholder.

• Scoring example

 “For a 12-mark answer, it might be possible to identify, say, four issues. A candidate who aims to write about four topics only has to score three marks for each to obtain full marks.” – MCS Examiner

You have all the tools you need to do well on the CIMA Case Study exams. From all of us at the Association, we wish you the very best for your next Case Study exam.

The content of this article is based on a Case Study Masterclass webinar delivered by CIMA and BPP in November 2020.

Management Accounting Mastery

Master the skills needed to pass the cima exams and become a chartered global management accountant, 10 “must-do’s” to pass your cima case study exam.

I ’m not going to beat around the bush.  Your CIMA case study exam is going to be tough to navigate through.

I speak from experience as someone who failed the final CIMA case study exam (under the old syllabus) a number of times before I finally qualified.

And you only have to look at CIMA’s pass rate figures to see that certain papers and certain sittings are harder to pass than others.

But why are they so tough?

Well mainly it’s because they are nothing like the OT exams you are familiar with.  The exam format is so different…the marking approach is so unique…the learning difficulty is higher…and you have to complete each section if you want a hope of passing.

And so the way you prepare for such an exam needs a totally different approach.

It’s this knowledge gap, of what exactly needs to be done in preparation, which causes fear and anxiety amongst students.

To help you overcome this fear, my aim in this post is to fill in those knowledge gaps.   That way you’ll know exactly what you need to do before your exam date.

As you read on you’ll find a list of 10 things you must do if you want to pass.   If you achieve each one of the items on the list, you will produce a strong script that clearly passes.  And be well on your way to CIMA qualification.

#1 Understand Your “Role” in the CIMA Case Study Exam

In each CIMA case study exam you will be acting out a role as an employee of the organisation in the case.  Essentially it will be as if you were working at your own workplace where your boss (or other senior management) has asked you to provide them with information to help solve an issue they have brought to your attention.

Depending on which level of the qualification you are sitting your case study, your exact role will differ according to the advice provided by CIMA.  You can take a look at the ‘role guidance’ for you exam by clicking on the relevant link below:

So you need to be aware of what is expected of you in your role and demonstrate that with confidence in your exam.

This is crucial, as although ultimately you must answer the specifics that are in the requirement on the day of the exam, it’s this ‘role guidance’ that tells you the approach you should take.

Following this guidance is what helps you generate the marks across the full range of the marking scheme. And it sets the tone and approach for the reports you must write on exam day.

In a future article I will go into greater detail about each element of the role you have to play and break down what it means when it comes to the answer you provide.

#2 Know Your Theory and When (and How) to Use it

Unfortunately you can’t just forget the technical material you learned in the three OT papers on your level. As this is considered assumed knowledge by your examiner.

There are significant marks available for your ability to demonstrate your technical skills in your CIMA case study exam and so you’ve still got know your theory well.

In fact, in the Operational and Management level case studies the majority of marks are given for RELEVANT use of technical knowledge.  I emphasise the word ‘relevant’ here because you can’t just try and impress your examiner by writing about a particular theory you know a lot about it.

Instead, you will need to use your theoretical knowledge in the context of the case study company and more importantly the specifics of the information provided in the scenario for each section of your exam.

Application is often the key here then as you need to judge which theory (or theories) is most appropriate to be used in helping to address the specific requirements in each section of your exam.

I will go into greater detail about how to apply relevant theory to score highly at a later date. But what is worth bearing in mind right now is that of all the topics throughout your P, E and F papers, some are far more likely to be tested in your CIMA case study exam than others.  Ethics in particular comes up a lot and is often dealt with badly according to the examiners.

So if you want to get a comprehensive revision of the key theoretical models and ethical issues likely to come up in your exam, I highly recommend the condensed case study theory text books and Ethics packs from Astranti.

#3 Have Excellent Pre seen and Industry Knowledge

As you will have seen from the above, you are playing a ‘role’ within a business, so you are expected to know a significant amount about that company and, indeed, the wider industry that it is operating within.

With this in mind, being very familiar with the pre seen and analysing it carefully will help you determine such things as where the company stands right now financially, the potential risks it faces and what the current trends are in the sector.

For instance, your analysis of the pre seen might suggest that a certain product line is in decline and becoming unprofitable.  You could then use this knowledge in your exam to discuss divestment as a possible option when required to advise on sources of funding for a new investment opportunity in a growing area of the business

You can learn more about how to analyse your pre seen quickly and effectively here

#4 Be Able to Identify ALL the Requirements for Each Section of Your Exam

In the objective tests you are given a very clear question and a very specific answer needs to be given.  This is not so in the case study papers.

Within each section of your CIMA case study exam there will be two or three requirements buried away in the information you are given.  It is your job to find them and then write your answer to address each one sufficiently.

In fact, being able to identify what the requirements are from all the information you are given in each section of your exam is a key skill being tested.  This is especially true in the SCS exam.

This replicates real life situations where often your boss will give you a general outline of what they are after and you have to decide what information needs to be provided in order to help them resolve the issue they are facing.

But you can’t afford to miss any of the requirements, especially not two out of the three (if there are that many).  Because generally speaking, each requirement will carry the same amount of marks within a section.

Let’s say there are 30 marks available for section 1 of your case study exam, 10 marks for each requirement.   If you answer two of the requirements really well – scoring 8 out of 10 for both – but you miss the third requirement completely, you will fail that section because you only scored 16 out of 30.  (53%)

On the other hand you can’t just make up your own requirements and write an answer to a question that you wish had been asked.  This will waste your time and score you no marks.

#5 Be an Effective Planner

Once you’ve identified the requirements in the section of the exam you are attempting, you need to make sure your answer does the following:

• deals with each requirement directly
• applies knowledge from the pre seen and the new information
• uses relevant theory appropriately
• covers all main elements in the marking criteria – technical, business, people and leadership skills
• where possible identifies the links between different theories you are discussing (for integration marks)

To make sure you address all this in your answer, and score well, you need to spend some time putting a plan together of the key points you want to make.  And organise them so that your typed out answer is logical and easy to follow.

And having a well prepared technique for answer planning is a skill in itself.  Especially given the time constraints in the exam

I therefore recommend you use a specific step by step approach to answer planning which I will walk you through in the coming weeks.

#6 Perfect Your Writing Style

Needless to say, as a written (well, typed) exam you need to be able to write well, in a style that ensures you fully explain your points in a clear and concise way.  You want to make life easy for your marker to follow your arguments and give you as many marks as possible.

You’ll be required to write reports, emails, memos, or produce other ‘real life’ documents that read professionally and are focused on the needs of the business in their current situation.   You can see examples of what a good report or email format looks like by clicking on the relevant links below from, CIMA connect:

• Business Report Format
• Business Email Format

In fact, you can have really strong technical knowledge of the syllabus content across the three objective test papers but if you can’t explain and apply that knowledge sufficiently in your answer you will not score well.

So writing style really does make a difference to the number of marks you achieve.  And this requires practice to master the skill.

Luckily there are a set of writing style rules that you can follow to ensure you score lots of marks in your exam.  You can read my article on them here

#7 Produce a Script that Covers the Whole Marking Criteria

To pass your CIMA case study exam your answer in each section needs to pick up marks in ALL of the four main marking criteria

Technical skills

Your ability to use theoretical techniques to analyse the situation, explain the benefits of applying certain techniques to the scenario, or to interpret the findings of a previously prepared analysis or report.

Business skills

Showing good business awareness of the company and the industry it operates within.  Ultimately, your report, memo or email needs to make good practical business sense where your boss would actually take on board your advice and act on it.

People skills

This is where you need to demonstrate good communication, persuasion skills and an understanding of the needs of others.

Leadership skills

These marks are awarded for solid, logical business advice which can drive the performance of the company forward or manage change within the organisation.

There are also a few extra marks available (usually 6-8 in total across the exam) for a fifth criteria called “integration.”   Marks are given here for your ability to write a report that ‘flows’ well and reaches well-justified recommendations, where relevant, for each of the key issues.

Each section needs to be read like a professionally prepared business report/memo/email that shows understanding all of the key issues affecting the business and their context in the industry in which the company is operating.

You need to make sure your answer covers all bases because even if your script scored highly for technical skills, but did not demonstrate any sound business awareness or people skills, then you are likely to fail overall.

In fact, the way the scripts are marked means that it’s actually very hard to get high marks in every section. It’s much easier to pass by getting 15 marks for every section than 25 on two and just 5 from the other two.  So a well balanced answer is key here.

As you can see from the marking guidance from a recent case study exam, it’s very difficult to try and predict the split of marks between different sections.  So it is not something you should spend time trying to do in the exam

But if you follow the steps below you’ll be able to maximise marks across the board:

• Answer the specific requirement as precisely as possible
• Aim to use technical knowledge and theory as often as you can
• Relate to the pre seen and strategic analysis where possible
• Make recommendations where possible
• Apply to the scenario
• Consider ethics as a key topic throughout

#8 Complete Your Answer in Full

It goes without saying that you don’t want to leave marks in the exam room by not completing your script in the allocated time.

Not only that, but there is a high chance of you failing if you leave your answer incomplete.   Because as I said earlier, the way your CIMA case study exam is marked, it’s very hard to score highly on any one section, so you want to achieve a pass mark across all sections.

And the format of your CIMA case study exam means that once your time for a particular section is over – that’s it. You’ve simply got to move on and the computer system won’t even let you go back and finish off a previous section if you find yourself with some spare time towards the end of the exam.

So make sure you complete every part of every section rather than going for perfection on one section over another.

#9 Work Quickly and be on Top of Your Time Management

Running out of time in the exam is the biggest frustration to most students who take a CIMA case study exam.

They are highly time-pressured. You will typically have 3 or 4 different sections to complete, each with their own allocated time slot.   And for each section you have to:

•  Read the new information
• Identify the requirements
• Do your plan
• Write a high quality answer
• Complete all sub-sections in full.

This is obviously easier said than done.

There will be a range of new information coming up in each section such as ‘news reports’ and ‘financial analysis’ that you have to read through carefully and analyse.

Then it’s a case of organising your thoughts and strategically coming up with a number of points that will each hit an element of the marking criteria.

And then of course there is the issue of typing up your answer and covering all the points in enough detail (with reference to the scenario) to score well.

It’s vital then that you go into your exam having practiced typing up an answer that has both the quality and quantity needed to pass.

But before that, you need to have come up with a time plan that you can quickly put into action in your exam at the start of every section.   One that you can monitor as you go along so that you don’t overrun and fail to complete your answer.

We will look more in depth at exam time management in a future article.  It definitely requires a lot of attention!

#10 Be Prepared to Practise Lots and Implement Feedback

As you’ve already seen there are a number of elements for you to work on so that you can then reproduce them in your exam.  All this under the time pressure and usual nerves you will have.  This requires practice.  Lots of it.

So my advice is that you sit a range of mock exams based on your pre seen material prior to taking the real exam.   And you must do so under timed exam conditions with no distractions or notes to hand.

As a minimum, I would suggest you attempt five full mock exams – at least a few days apart if possible.

This will get you used to dealing with the likely issues that will come up in your real exam and allow you to improve your exam technique as you go along.  Especially your time management and writing style.

Ideally you will also get your mocks marked by a tutor who can give you detailed feedback on how well you are applying the key techniques required to pass.   And what areas in particular you need to work on and improve.

You can then use that feedback to your advantage in each of your next mock exams where you can keep doing what is working well, and implement any recommended changes to your approach.

This feedback will also allow you to practice certain elements of exam technique that need improving in isolation.

For instance, you could spend a study session or two just working on your answer planning.  Making sure you know how you will quickly brainstorm your points and give them some structure so that they address all the requirements and hit all parts of the marking criteria.

By achieving all ten of these must-do items you can be rest assured that you are doing everything you need to clearly pass your CIMA case study exam.

Don’t worry if you feel overwhelmed right now about the scale of what you have to do.  You can take each one in turn and gradually tick them off as you go along.  What’s more, in the coming weeks I’ll be posting articles on each item so that you know exactly what is involved to achieve success.

So, what else do you want to know about your CIMA case study exam?

P.S. If you are wondering how you can achieve all ten quickly go here .

• FI Learn Login

What happens on a CIMA Case Study course?

The final exams at CIMA Operational, Management and Strategic levels are Case Study exams.

In this article we explore the purpose of CIMA Case Study Exams, what’s included in a First Intuition Case Study Course, and how to pass your exam.

• 18 March 2024

What is CIMA Case Study?

The purpose of the CIMA Case Study exam is to synopsise the key knowledge from each of the objective test modules (E, P and F modules) in your level and apply this to a real-life business scenario.

CIMA publish a pre-seen scenario document at the start of every exam sitting and update this every other sitting. The CIMA Case Study exam sittings are February, May, August and November each year. The exam questions will be based around the pre-seen document.

How do you pass CIMA Case Study?

There are 3 components to passing the CIMA Case Study exam:

1. Good knowledge of the objective test modules for the CIMA level you’re studying at.

2. Excellent knowledge of the pre-seen scenario, plus awareness of industry trends.

3. Solid exam technique.

Undoubtedly, choosing the right study method and the right training provider is key to your success. Setting goals , learning the course content and honing exam technique are some of the key skills FI’s most highly achieving students say were key to their success.

How does an FI CIMA Case Study course work?

FI CIMA Case Study courses are designed to prepare you for the exact scenario about which you will answer your exam questions. Therefore, several aspects of the Case Study course are built around the pre-seen scenario that will form the basis of the exam. The course is broken down into two elements:

1. A two-day guided tuition phase:

Firstly, your tutor will recap the most important aspects of the objective test modules at that level. The knowledge from these modules is key to answering Case Study exam questions. Then, the tutor will analyse the pre-seen scenario with the class so there are no surprises on exam day.

In the last part of the tuition phase, the tutor will cover all you need to know about exam technique and the best way to approach exam questions.

Students that opt for an FI Online CIMA Case Study course will have access to online resources and video lectures for CIMA Case Study, plus all pre-recorded lectures, course notes and quizzes for each of the E, P and F modules for that level. Online , Online Live and classroom course students can use these on demand resources to solidify their knowledge of every syllabus at that level, in preparation for the CIMA Case Study exam.

2. A three-day mock debriefing and feedback phase:

Every CIMA Case Study course includes t hree mock exams with personalised feedback from an expert marker. In addition, there are two extra mock exams with answers provided for self-marked question practice.

FI tailors the marked mock exams to the pre-seen scenario which the real exam exam is based on for that sitting. These mock exams are specifically designed to be very similar to what you might expect in the real exam.

On each day of the feedback phase, students will complete a mock exam under timed conditions. Afterwards, students receive personalised feedback from expert markers. The tutor will then fully debrief the mock exam questions and provide tips on the best way to answer the questions. Additionally, the tutor will give insights into what the examiner would expect to see. This is then the perfect time for students to ask any questions and discuss their answers with the tutor.

If you study via FI Online, you are invited to attend the last 3 days of the FI Online Live course, to benefit from a chance to speak to a tutor before the exam. This gives students the chance to hear each other’s questions and ideas on how to approach exam questions.

Prizewinning CIMA Case Study Students

First Intuition has taught several CIMA global prizewinners, who share their tips for success below:

How to become a CIMA Prizewinner  – Daniel’s story

How to become a CIMAPrizewinner – Eleanor’s story

CIMA High Achiever Award – Tom’s story

Find out exactly how to pick up the marks you need in the exam by reading CIMA Case Study – What’s the examiner looking for?

How much is a Case Study course and how do I book?

FI CIMA Case Study courses start from £750 and you can book online here . If you require an invoice, please complete a booking form and return it to your preferred study centre via email. Find your online or local study centre course dates by clicking the links below:

FI Study Centres

FI Online Centre

Find more information about the CIMA Case Study exam on the CIMA website .

To read more exclusive news and tips from First Intuition, visit the FI Hub today .

Ready to take the next step.

Study CIMA Unlimited for unrivalled support and good value.

What does it take to become a CIMA prizewinner?

How to plan your CIMA studies

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CIMA Exams in 2024: The Definitive Guide

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CIMA Case Study

Take a look at our short video on the integrated case studies explaining their structure and suggesting how to make use of the pre-seen materials..

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CIMA Exam Results and a Look at the Grading Mechanism

• By Stephanie Ng
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Eager to find out when you will get the CIMA exam results, and how to interpret the performance report?

CIMA Exam Results for Objective Tests

Since the implementation of the new format, it is the easiest and fastest to get the CIMA objective test exam results — you get a “pass” or “fall” grade immediately after the computerized exam.

After 48 hours, you will receive an email, confirming that CIMA exam results breakdown is available in the MYCIMA portal.

CIMA Exam Results Breakdown

The results are shown in a table format, listing the subject areas in the objective test.

Each subject area is marked “proficient” or “not proficient”, with more detailed comments on how you can improve.

Here is a sample showing the candidate getting a “not proficient” in Financial Reporting:

Image courtesy of thecimastudent.com

If you’d like to have a glimpse at how the full performance report looks like, check out this official video from the CIMA:

A Note on CIMA Exam Pass Mark

The CIMA states that you need a 70% accuracy to pass each objective test. At the same time, they tell you the CIMA exam pass mark is 100.

Please understand that you are given a scaled score ranging from 0 to 150. The emphasis is that this score is scaled, meaning that you cannot figure out your percentage accuracy by a straight formula. In fact, if you try to divide 100 by 150, you get 66.7% instead of 70%.

The scaling is a way for CIMA to balance the more difficult questions with the easier questions . The system weighs difficult questions slightly more, such that students who got a few more difficult questions wrong would still score the same as those getting more easier questions right.

CIMA Case Study Results

The questions in case study exams are more complex. Human graders instead of computers mark this exam, and therefore, we need to wait for approximately 5 weeks after the end of the testing window to get the results.

Similar to the objective test, the performance report is available on the MyCIMA portal, and is presented in the form of a table. We will see “Strong”, “Moderate” or “Fail” in each of the 5 competencies.

In this example, the table is showing “Moderate” under technical skills is marked “Moderate”, with details on areas of improvement:

For those who would like to know the technical side of grading, here is a detailed explanation by the CIMA:

A Note on CIMA Case Study Pass Mark

The pass mark for case study is 80, out of a scaled score of 0 to 150. The candidate must also score a “Moderate” or “Strong” across all competencies in order to pass the case study exam. This is to ensure that the candidate is not weak in a particular area and that he/she is “business ready”.

Even if you pass, take a look at the performance report for rooms of improvement. This will only help you in the next CIMA case study exam.

Is This helpful?

I hope the discussion on CIMA exam grading and results is helpful in preparing psychologically for this exam. If you have any questions, please drop a note in the comment section. Thank you and good luck!

For Your Further Reading

• Frequently asked questions on the CIMA exam
• CIMA exam historical pass rates

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites.

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How to pass the Operational Case Study

As you may already know, Operational Case Study (OCS) is the first case study under CIMA's CGMA professional qualification and is designed to test your ability to apply the technical knowledge you’ve learnt from E1, P1 and F1.