CIMA SCS past questions

CIMA SCS past questions: Boards, governance and pay

Every sub-task on boards, governance and pay set in the Strategic Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 12
Sittings: 3 of 3
Exam variants: 12 of 18
Last set: Nov 2025 & Feb 2026

Mostly filed under core activity E (Recommend and maintain a sound control environment). Syllabus: P3 B, strategic risk. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

Nov 2025 & Feb 2026 · Cewmlator

Every task set for Cewmlator

Electric vehicles · CIMA's post-exam materials

SCS past sub-tasks on Boards, governance and pay, Nov 2025 & Feb 2026 (Cewmlator)
Task	Core activity	What was asked (our summary)
V2 · Task 3(b)	Core activity E: Control environment	The audit committee's role in reviewing payment systems and ongoing events.
V3 · Task 3(b)	Core activity E: Control environment	For and against protecting directors' bonuses from the effect of a model withdrawal.
V4 · Task 3(b)	Core activity E: Control environment	For and against appointing an executive director responsible for ESG.
V6 · Task 3(a)	Core activity E: Control environment	Whether the remuneration committee should reflect a recent share price rise in bonuses.

V2 · Task 3(b)Core activity E: Control environment
The audit committee's role in reviewing payment systems and ongoing events.
V3 · Task 3(b)Core activity E: Control environment
For and against protecting directors' bonuses from the effect of a model withdrawal.
V4 · Task 3(b)Core activity E: Control environment
For and against appointing an executive director responsible for ESG.
V6 · Task 3(a)Core activity E: Control environment
Whether the remuneration committee should reflect a recent share price rise in bonuses.

May & Aug 2025 · Leothayre

Every task set for Leothayre

Satellites · CIMA's post-exam materials

SCS past sub-tasks on Boards, governance and pay, May & Aug 2025 (Leothayre)
Task	Core activity	What was asked (our summary)
V1 · Task 3(b)	Core activity E: Control environment	For and against an extra executive director for sustainability.
V2 · Task 3(a)	Core activity D: Risk	Arguments for introducing a whistleblowing policy.
V5 · Task 3(b)	Core activity E: Control environment	Whether, and how, the acquired company's directors should be represented on the board.
V6 · Task 3(a)	Core activity E: Control environment	Governance implications of a director committing the company to a contract.

V1 · Task 3(b)Core activity E: Control environment
For and against an extra executive director for sustainability.
V2 · Task 3(a)Core activity D: Risk
Arguments for introducing a whistleblowing policy.
V5 · Task 3(b)Core activity E: Control environment
Whether, and how, the acquired company's directors should be represented on the board.
V6 · Task 3(a)Core activity E: Control environment
Governance implications of a director committing the company to a contract.

Nov 2024 & Feb 2025 · Rotomyne

Every task set for Rotomyne

Lithium mining · CIMA's post-exam materials

SCS past sub-tasks on Boards, governance and pay, Nov 2024 & Feb 2025 (Rotomyne)
Task	Core activity	What was asked (our summary)
V1 · Task 2(b)	Core activity E: Control environment	Whether the whole board should own the demand volatility risk.
V3 · Task 2(b)	Core activity E: Control environment	Implications of linking board pay to climate performance.
V4 · Task 3(b)	Core activity E: Control environment	What the nomination committee should look for in executive and non-executive directors.
V6 · Task 2(b)	Core activity E: Control environment	Pros and cons of adding a treasury executive director to the board.

V1 · Task 2(b)Core activity E: Control environment
Whether the whole board should own the demand volatility risk.
V3 · Task 2(b)Core activity E: Control environment
Implications of linking board pay to climate performance.
V4 · Task 3(b)Core activity E: Control environment
What the nomination committee should look for in executive and non-executive directors.
V6 · Task 2(b)Core activity E: Control environment
Pros and cons of adding a treasury executive director to the board.

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