What the Operational Case Study tests
The Operational Case Study (OCS) is the exam that completes CIMA's Operational level. It brings together E1 Managing Finance in a Digital World, P1 Management Accounting and F1 Financial Reporting in one realistic scenario. You play the part of a finance professional in a fictional organisation and respond to the kinds of task you would meet at work, such as explaining figures, advising managers and writing short reports or emails.
The OCS exam format
OCS is a 3-hour computer-based exam.
- Pre-seen: CIMA releases material about the organisation several weeks before the exam window.
- Timed tasks: the exam is split into tasks with their own time limits, each bringing new information. Once a task's time ends, you move on and cannot go back.
- Marking: answers are marked by examiners against CIMA's competencies. Results are on a scale up to 150, and you need 80 to pass.
Case studies are sat in four windows a year: February, May, August and November.
Where students lose marks
- Writing everything you know. Marks come from answering the task set, for the reader named in it.
- Not using the pre-seen. Strong answers refer to the organisation's own situation and figures.
- Poor time control. Each task is timed separately, so spending too long on one part costs marks you cannot recover.
How TutorPOD teaches OCS
Classes are led by Paul William, founder of TutorPOD, who holds CIMA, ACCA and CA Singapore qualifications. OCS lessons analyse the pre-seen together, then practise timed tasks and full mock exams, with personalised feedback on your written answers so you can see exactly where marks were gained and lost.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
Before the OCS
You need to pass E1, P1 and F1 first. The next level is the Management Case Study.