This is from the “Accounting Makes Cents” podcast episode #108 released on Monday, 9 March 2026.
In today’s episode, I thought we’d revisit something that I’ve done a couple of times before — answering frequently asked questions about the CIMA case study exams.
If you’ve listened to my earlier episodes, you might remember that I did one of these back in 2022, and then another one in 2024 where I focused a bit more on exam writing tips. But questions always come up every exam sitting. Some of them are about the rules of the exam, and others are more about what students should actually be doing when they’re writing their answers. So I thought it might be helpful to do another short round of FAQs and address a few more of the things that tend to come up.
So here goes. Let’s do another round of FAQs about the CIMA case study exams.
Jump to show notes.
Question 1: Do I need to mention the pre-seen company in every answer?
A: Most of the time, yes. It’s generally a good idea to link your answers back to the pre-seen company whenever you can. Remember that the case study exam is designed to test whether you can apply your knowledge to a specific business situation. That business situation is the pre-seen company. So if your answer reads like a very general explanation that could apply to any company in any industry, then you might be missing an opportunity to show that you understand the scenario. This doesn’t mean you have to force the pre-seen into every sentence. But if you can reference something about the company — maybe the industry they’re in, their products, their strategy, or something mentioned in the scenario — then it helps show that you’re applying your knowledge rather than just repeating theory.
Question 2: What happens if I read a question and I don’t recognise the theory behind it?
A: This happens more often than students expect. Sometimes the question is written in a way where the theory is not immediately obvious. If that happens, the most important thing is not to panic. The case study exam is not really about naming theories or remembering the exact title of a model. What matters more is whether you understand the business issue being described. So instead of worrying about the theory, focus on the situation in the question. Ask yourself things like: What is the company trying to decide here? What problem are they facing? What risks or opportunities are being mentioned? If you approach it logically and address the situation like a business discussion, you can still earn marks even if you never mention the exact model or theory name. Just to be clear though this is not a free pass to skip studying theory. Rather, this is to remind you that it is important theories help you come up with points, theories help you to structure your answer. Remember, most CIMA case study exam questions are rooted in theory, and this is why theory is very important. It will help you to recognise when to use them and help you apply them effectively.
Question 3: Should I always include a recommendation in my answer?
A: A lot of the time, yes — especially if the task asks you to advise, evaluate, or recommend something. If the requirement clearly asks for a recommendation or advice, then you should make sure that a recommendation is actually included in your answer. Now granted you’re not always gonna be in a decision-making capacity in these pre-seen companies, most of the questions are crafted in a way that they ask you: What do you think about it? And so if the question then asks you to evaluate an option or assess a proposal, it’s usually helpful to end with a short recommendation or conclusion. It doesn’t have to be very long, especially for conclusion. For recommendation, it may be a bit longer because you need to do a justification section needs to be done so that your recommendation can stand alone. Even one or two sentences that clearly state what you think the company should do can be enough. The key point is that the answer shouldn’t feel unfinished.
Question 4: How important is the structure of the answer?
A: Structure is actually very helpful in a case study exam. Because you’re writing under time pressure, it’s very easy for ideas to end up all over the place. When that happens, the answer becomes harder to follow. A simple structure can help with this. For example, you might start by briefly explaining the issue, then go into your analysis, and then finish with a recommendation if the task requires one. Even something as simple as separating your ideas into short paragraphs can make the answer easier to read. And remember, the examiner is reading a lot of scripts. If your answer is clear and organised, it makes their job easier.
Question 5: What if I realise that one of my answers didn’t go very well?
A: The best thing to do here is to move on and focus on the next question. Because of the way the case study exam is set up, once the time for a question is finished, the system moves you to the next one and you can’t go back. So if you feel that one answer didn’t go as well as you hoped, try not to dwell on it too much. One weaker answer does not mean you will fail the exam. There are still other questions where you can pick up marks. The most useful thing you can do is reset your focus and give your full attention to the next task.
Question 6: Do I need to quote numbers from the case or do calculations to get marks?
A: If numbers are provided in the question, it is usually a good idea to refer to them where they are relevant. Sometimes students will talk about an issue very generally when the question has actually given them specific figures that could strengthen the answer. For example, if the question includes information about costs, revenue, or ratios, then referencing those numbers can help support your explanation. It shows the examiner that you are using the information given in the scenario. That doesn’t mean you have to calculate every possible figure that appears in the case. But if a number helps explain your point, then it’s usually worth including it. Even something simple like saying “costs increased from X to Y” can make the answer feel more grounded in the scenario.
Question 7: Should I spend time planning my answer before I start typing?
A: A short amount of planning can actually be very helpful. Because the exam is timed per question, students often feel that they should start typing immediately. But if you jump straight into writing without thinking about the task first, the answer can sometimes become a bit disorganised. I do have an older post where I spoke about why planning is important. In that post, I spoke about how much time to use for planning the answers, and how much to leave in order for you to be able to execute or write your answers. The key here is not to overdo the planning. You don’t want to spend a long time planning and then run out of time to write.
Conclusion
And that’s another round of FAQs about the CIMA case study exams.
I actually quite like doing these types of episodes because they allow me to address the small things that students tend to worry about when preparing for the exam.
If you do have questions that you’d like me to cover in a future episode, feel free to reach out. I may include them in the next round of FAQs.
Show notes simplified
In this episode, MJ the tutor revisit a format that has appeared on the podcast before — answering frequently asked questions about the CIMA case study exams. If you’ve listened to earlier episodes, you may remember previous FAQ discussions from 2022 and 2024. Since then, new questions continue to come up from students preparing for their exams, particularly around how to approach the writing process during the case study. In this episode, we cover another set of common concerns and practical issues that students often encounter during the exam itself.
Resources and links:
MJ the tutor tackles the 10 Burning Questions about the CIMA Case Study Exams (2022 version)
MJ the tutor tackles the 5 Burning Questions about the CIMA Case Study Exams (2024 version)
MJ the tutor talks about why planning is important
MJ THE TUTOR 