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CIMA Case Study Useful Resources

Exam resources for the current case study exam – November 2023/February 2024

In this section, you can find the pre-seen documents for the current CIMA case study sitting, as well as a link to Astranti’s free pre-seen analysis sample materials on YouTube. You can also find links to purchase Astranti’s full set of pre-seen analysis materials.

New materials will be added as pre-seen documents and examiner reports are published by CIMA. Pre-seen documents are published around six weeks before the exam, and interim examiner’s reports are published around the November and May sitting results days. Check the exam dates page to see when this is due for every level.

EXPLORE OUR PRE-SEEN ANALYSIS MATERIALS

Every sitting, our case study tutors get their heads together to complete a full analysis of the pre-seen company, its industry, how the theory from your objective test exams can be applied and which issues are most likely to appear in the exam.

Find out more about our pre-seen analysis materials and watch sample videos using the links below:

Exam resources from the last CIMA case study – May/August 2023

In this section you can access the pre-seen documents and interim examiner’s reports for the previous case study sitting, as well as links to our pre-seen analysis video archive playlist on YouTube. The full examiner’s reports are usually published around the same time as results day for the second set of exams, so make sure to check back regularly to see the full reports once they become available.

Exam resources from previous CIMA case studies

In this section you can access the pre-seen documents and examiner’s reports for all previous CIMA case study sittings taken under the 2019 syllabus. All Astranti pre-seen video samples for these sittings is available using the YouTube archive links above.

View OCS archive

Watch past pre-seen videos: OCS Pre-seen Video Archive

November 2022-February 2023: Pre-seen Document Examiner’s Report

May-August 2022: Pre-seen Document Examiner’s Report

November 2021-February 2022: Pre-seen Document Examiner’s Report

May-August 2021: Pre-seen Document Examiner’s Report

November 2020-February 2021 Pre-seen Document Examiner’s Report

May-August 2020: Pre-seen Document Examiner’s Report

February 2020: Pre-seen Document Examiner’s Report

November 2019: Pre-seen Document Examiner’s Interim Report

View MCS archive

Watch past pre-seen videos: MCS Pre-seen Video Archive

View SCS archive

Watch past pre-seen videos: SCS Pre-seen Video Archive

Additional CIMA exam resources

Subscribe to our channel on YouTube…

In addition to a full set of sample video materials for every new CIMA case study pre-seen, Astranti also produce regular video guides on writing stronger answers that the examiner can give more marks. Visit our full playlist on YouTube using the link below to discover our full set of free video guides to improving your exam technique and earning more marks.

Access the CIMA certificate-level examiner guides…

The CIMA Certificate examiner’s guides here will help you to gain an understanding of what is required to succeed in the CIMA certificate level exams.

Each paper assesses a different fundamental area of management accounting and as such requires a slightly different approach. 

The examiner’s guides will give you:

• A better understanding of the syllabus
• Advice on your study options and planning your studies
• Guidance on your exam assessment including exam techniques
• Information on booking your assessment, your exam day and your results

To qualify for the pass guarantee you need to ensure you complete ALL of the following steps. Failure to complete all of these steps will mean you will not qualify.

View & Print:

1. Click the “View + Print” link to view the study text.

2.  Wait  for all of the pages to load , this can sometimes take a couple of minutes depending on the size of the document (scroll to the last page to ensure that every page loads).

3.  Click  on the print icon within the document viewer (NOT the print icon in the browser menu).

4.  Follow  the steps to print.

Other things to try:

Please try an alternative browser.   Google Chrome and Firefox are recommended, but other  browsers may also work.  Updating your browser to the latest version can help your document load more quickly.

If you are using Windows XP and a version of Internet Explorer older than 9, we cannot guarantee  that printing will be possible. We recommend obtaining access to a computer with at least Windows 7.

Updating to the latest  version of flash can help to resolve some people’s printing issues ( download the latest version of flash .)

If your document fails to load, try clearing your cache and browser history. If your documents still do not load it may be due to the network you are on. We suggest trying to print on a different network.

If you still cannot print your document we suggest using a different computer and/or printer in case you are experiencing a hardware issue.

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CIMA Management case study exam explained

(Updated April 2022)

With the next set of exams coming up we thought it would be great to give you an overview of the management case study. This is also the Gateway route for those of you using this approach for CIMA.

The aim of the management case study exam is to apply the knowledge you have learnt across the whole management level.

In the objective test exams you show what you know and how to answer questions quickly, but a case study exam is when you show how to apply what you know and how to give advice to management. It builds on everything you’ve studied in the underlying OT syllabi and combines it all together.

The case study examines everything that can’t be assessed in an objective test exam. It’s meant to simulate what a management accountant would do in the workplace - answering tasks - and what your boss could expect from your role as a finance manager.

Core activities

Your case study will be structured around core activities. There are 5 at management level:

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

Each task will be made up of sub-tasks that cover one or more core activities. Every core activity will be tested in each exam. Make sure you read the questions carefully and work out what you’re actually being asked to do. You need to thoroughly answer the question and not miss anything out.

Top tips for passing the case study exam

Familiarising yourself with the pre-seen material is key. Approximately seven weeks before the exam you’ll be provided with around 20-25 pages of information on a fictitious company. You will, for this exam, assume the role of a Financial Manager.

You’ll need to read everything carefully, making sure you know the ins and outs of the company within the pre-seen information you’re issued with before the exam. During it you could be asked about almost anything from the underlying OT subjects. In the past, companies have been in the toy manufacturing industry (think Lego) and the hotel industry (think the Hilton).

On the exam day you’ll be given more information to consider and then you’ll be asked questions about the company you’ve been looking at. You could be asked questions on: NPV, Project Management, or around financial standards and how to treat items in the financial statements.

If you feel rusty on these topics, or unsure as to how they will be applied to a case study exam, then book onto one of our courses .

You need to have a good grasp of key theories, models, frameworks, and calculations and other knowledge from the Management Level Objective Test papers, then apply these to the fictitious company within the pre-seen information.

You’ll be required to show how your knowledge can be applied to a real scenario. If you don’t brush up on your knowledge you might miss a critical concept that could be applied for the issue that has been given to you.

Kaplan Publishing is the only official publisher of CIMA approved material, meaning that all of our books and materials have been reviewed and approved by CIMA faculty. For our case study courses we will give you mock exams for you to try.

We’d suggest you attempt your mocks under exam conditions so you get used to the time frame in which you have to work. The case study timer is always ticking down and if you don’t complete a task in the time available the system will automatically move you on to the next task without you being able to finish.

These mocks will be marked by us at Kaplan, so make sure you fully explain everything. Writing out notes or bullet points might prove to you that you know what you would put in your real exam, but it won’t show someone else that you know what you’re talking about and will not score you as many marks as a fully developed answer.

Treat your mocks like the real thing, develop your exam technique and make sure you get your point across.

Our MCS study text will walk you through what you need to prepare for the case study exam, providing you with proven study techniques. It covers the building blocks of successful learning and exam techniques, with advice on how to read the pre-seen material.

You’ll be given handy hints and tips, to make it easy for you to apply what you’ve learned to your exam, you’ll also find a chapter on how to approach the more technical questions. This is invaluable advice to help you pass your case study exam.

Starting from the February 2020 sitting, CIMA gives you an indication of how much time to spend per task, so you can plan your exam time accordingly. There is generally 45 minutes per task, but as the tasks are broken down into sub-tasks, make sure you look at the mark allocation for the sub-task to work out how much time to spend on it. For instance, while a full task takes 45 minutes, a sub-task that scores 40% of the marks should only take 18 minutes

Understandably, you might panic and want to start writing your answer immediately because of the short time available, but if you plan your answer a little, at the start, it gives you a great basis to work from. That way, you know where you’re heading. It can also help you structure your writing and answer.

As part of the Management case study exam, you’ll have 30 to 60 minutes to write a financial report or response to a colleague, manager, or senior executive via email. In the exam you can expect 4 tasks to answer.

A good, clear, writing style is very important. Use short, digestible, paragraphs to make it easy for the marker to read, and give you those vital marks.

CIMA has published examination blueprints, based on the syllabus. They provide information about the format, structure and weightings of the assessments. You can view the Management Level blueprint on the CIMA website .

You may find that some of the content has changed, especially at E2 because of the change in the syllabus in 2019. Don’t worry. If you enroll on a course with us we will guide you through this and help you progress through your exam.

What are the pass rates for the CIMA Management Case Study?

CIMA case studies are in 4 exam sittings over 3 days at the end 4 months in the year.

Pass rates for the 2021 exam sittings were:

February sitting - 71%

May sitting - 69%

August sitting - 68%

November sitting - 73%

Results for CIMA case study take four to five weeks to come through as they are human-marked. It’s a notoriously difficult exam, but we’re proud that Kaplan’s CIMA pass rates consistently exceed the national average. In November 2021 we had the highest achievers at all three levels of case study.

Ready to do your CIMA Management Case Study exam?

If you’re ready you can book your exam now, but make sure you have read everything you can about it so you are well prepared and confident going in.

If you’re just considering CIMA, or are thinking about moving from Operational to Management, check out our CIMA pages for more information. We also have plenty of study methods and funding options to choose from to make your studies go as smoothly as possible.

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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.

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CIMA Exam Results and a Look at the Grading Mechanism

• By Stephanie Ng
• / 3 COMMENTS

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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Explore and learn more about everything from CIMA Strategic Level, post-qualification career advice, and hints and tips on how to study smart and pass your exams.

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Study for your CIMA Objective Test and Case Study exams with the most extensive, award-winning study resources including video lectures, course notes, mock exams, and more.

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Exam Resource

May-aug24 management pre-seen material.