The case study integrates learning at each professional level through a business role simulation. It tests how you apply relevant knowledge, analyse new information and communicate a response under examination conditions.
CIMA has three case studies, one at each professional level: Operational (OCS), Management (MCS) and Strategic (SCS). Each standard examination is a three-hour computer-based role simulation using pre-seen and new information. The exams are human-marked. Under the 2026/27 blueprints, a scaled score of 80 or above on the 0–150 scale is a pass, with no separate minimum threshold for each core activity.
This guide explains the case study structure, shared pre-seen windows and current assessment rules. The preparation habits are MSL recommendations and do not guarantee a first-attempt pass.
By MSL Business School. Exam information follows the AICPA & CIMA 2026/27 examination blueprints. Check the blueprint and timetable applicable to your intended window.
What the CIMA case study exams are
- The exams. Three case studies, one per professional level: Operational (OCS), Management (MCS) and Strategic (SCS).
- Format. A standard three-hour computer-based role simulation, with written answers in the business format directed by each task.
- Sittings. Four windows a year: February, May, August and November.
- Pass mark. A scaled score of 80 or above on the 0–150 scale; the 2026/27 blueprints require no separate minimum threshold for each core activity.
The CGMA Professional Qualification has three levels: Operational, Management and Strategic. Each integrates the Enterprise, Performance and Financial pillars in a case study. Case study eligibility depends on completing the level’s objective tests, holding the relevant granted exemptions or completing the required FLP learning and assessments. Confirm your pathway, entry level and remaining requirements directly with CIMA.
The case study simulates a finance role in a fictional organisation and asks you to respond to workplace requests. The role progresses from Entry Level Finance Professional at OCS to Finance Manager at MCS and Senior Finance Manager at SCS. SCS is the final-level case study; passing examinations is separate from meeting practical-experience and membership requirements.
Each level’s current blueprint sets out its core activities and assessment outcomes. Prepare for the role and requirements of your own level rather than relying on a single generic list of competencies. The case study integrates relevant technical knowledge with judgement and communication.
The pre-seen, and the paired-window cycle
The pre-seen introduces the fictional organisation and its context. The current blueprints provide for release at least six weeks before the first examination window in a shared pair. The second window uses the same pre-seen, so its release is earlier than six weeks before that examination.
The exams run in four fixed windows a year, in February, May, August and November. CIMA shares a single pre-seen across two paired windows, so the same company appears in two consecutive sittings.
| Exam window | Pre-seen | Paired with |
|---|---|---|
| May | First window using the new pre-seen | August |
| August | Uses the May pre-seen | May |
| November | First window using the new pre-seen | The following February |
| February | Uses the previous November pre-seen | November |
The shared pre-seen may help you plan another attempt in the paired window if necessary. A later attempt still depends on CIMA eligibility, booking deadlines and available appointments.
MSL recommends beginning pre-seen analysis when the material is released and combining it with technical revision, unseen-task practice and timed writing. Check CIMA’s official timetable for release dates, booking deadlines and examination windows.
Inside the exam: three hours in timed sections
The standard examination lasts three hours, divided into timed sections. When a section’s time ends, the examination moves on automatically and you cannot return to it. Check CIMA’s arrangements separately if you have approved accommodations.
| Case study | Sections | Time per section |
|---|---|---|
| Operational (OCS) | Four sections | 45 minutes per section |
| Management (MCS) | Four sections | 45 minutes per section |
| Strategic (SCS) | Three sections | 60 minutes per section |
Each section introduces new information and tasks. Use the pre-seen, new information and relevant knowledge to answer the actual requirements in the business-communication format directed by the task.
- Computer-based, at a Pearson VUE test centre or through online delivery where available and subject to the current location, booking and technical requirements.
- Built on advance pre-seen material plus unseen information provided on the day
- Several variants are written for each sitting, so candidates do not all face the same tasks
- Written responses requiring relevant analysis, interpretation of data and professional judgement.
Use the assessment blueprint and task requirements for your level. Results are reported on CIMA’s scaled score.
How the CIMA case study is marked
The case study exams are human-marked. Results give a pass or fail and a scaled score from 0 to 150; 80 or above is a pass. Do not treat 80/150 as a raw percentage target. Use the current blueprint and official performance guidance to understand the assessment.
The current blueprints say results are available six to eight weeks after the examination. Check the official timetable for the result date for your window.
The 2026/27 blueprints explicitly state that there is no requirement to pass or meet a minimum threshold for each core activity. MSL still recommends preparing across the relevant activities and answering each section fully, because that supports a complete response to the examination.
How to prepare for a case study
MSL recommends three preparation habits: understand the pre-seen, practise within the section time and write responses that address the actual task. These habits support preparation but do not guarantee a pass.
Master the pre-seen
Understand the company, relevant data and business context in the pre-seen. Prepare a useful summary, then practise combining that understanding with new information and the actual task requirements.
Practise to the clock
Practise full responses within your level’s section times. Review whether your answers address every requirement with sufficient relevant analysis.
Write the way the exam expects
Practise the business formats required by the tasks. Use clear organisation, relevant explanation and recommendations where requested. Presentation should support the quality of your analysis rather than substitute for it.
Prepare for the CIMA case studies with MSL
Discuss your CIMA preparation with MSL
For current MSL CIMA programme information, visit the CIMA page. Confirm the case studies covered, delivery arrangements, learning resources and available preparation support before enrolling.
See current MSL CIMA programme information. For route guidance, you can also read the Finance Leadership Programme guide and CA route guide. These links do not confirm a fixed entry point or an individual exemption: obtain CIMA’s decision on your qualifications and pathway.
CIMA case study exams: frequently asked questions
What is the CIMA case study exam?
A case study is the capstone examination at a professional level. You take a simulated finance role and answer workplace tasks using relevant analysis and the business-communication format required by the question. The three levels have OCS, MCS and SCS examinations.
How many CIMA case studies are there?
There is one at each of the three professional levels: OCS, MCS and SCS. Your required case studies and entry point depend on your pathway and granted exemptions. Eligibility for a level’s case study requires completion of the applicable objective tests, granted exemptions or the required FLP learning and assessments.
How long is the exam and how is it structured?
The standard exam lasts three hours. OCS and MCS have four 45-minute sections; SCS has three 60-minute sections. Each introduces new information and written tasks. Sections advance automatically when their time ends and cannot be revisited.
What is the pre-seen and when is it released?
The pre-seen introduces the fictional organisation and is released at least six weeks before the first window in a shared pair. May and August share a pre-seen; November and the following February share another. Use the official timetable for the exact release date. MSL recommends analysing the pre-seen alongside technical revision and practice with new information.
What is the pass mark for a CIMA case study?
For the 2026/27 case study examinations, 80 or above on the scaled 0–150 score is a pass. There is no requirement to pass or meet a separate minimum threshold for each core activity. The exams are human-marked.
When can I sit a CIMA case study?
CIMA case studies run in February, May, August and November; objective tests are available on demand. Confirm your eligibility, then check CIMA’s official timetable for examination dates, booking deadlines, pre-seen release dates and results. MSL’s dates page is supplementary guidance.
