CIMA BA4 Q&A - in .pdf
- Exam Code: BA4
- Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
- Updated: Nov 04, 2026
- Q & A: 660 Questions and Answers
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- Exam Code: BA4
- Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
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- Updated: Nov 04, 2026
- Q & A: 660 Questions and Answers
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CIMA BA4 Q&A - Testing Engine
- Exam Code: BA4
- Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
- Updated: Nov 04, 2026
- Q & A: 660 Questions and Answers
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility (CSR) - Internal controls and audit - Role of board and directors - Principles of corporate governance |
| Topic 2: Company Administration | 10% | - Types of business organisation - Administration and management of companies |
| Topic 3: Business Ethics and Ethical Conflict | 30% | - Nature and importance of ethics - Professional ethics principles - Ethical dilemmas and resolution |
| Topic 4: General Principles of the Legal System, Contract and Employment Law | 15% | - Legal system fundamentals - Employment law essentials - Contract law basics |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following statements would amount to indirect discrimination in the workplace?
- A. Employee X is not considered for an excellence award because she raised a complaint about sexist comments on the factory floor
- B. Applicants for a motor mechanic s position are only considered if they are male
- C. Only women are promoted in the employee counseling department
- D. All employees in the sales departments are required to be smartly dressed and clean shaven
Correct Answer: D 🗳️
According to CIMA, which TWO of the following are responsibilities of a professional accountant?
- A. To comply with the ethical requirements of an employer's and professional body's code of ethics
- B. To never question the truth of the information provided by an employer or client
- C. To act in the public interest
- D. To exclusively satisfy the needs of an individual client or employer
Correct Answer: A,C 🗳️
Which of the following is correct in relation to the equitable remedy of rescission?
(i) Rescission is available in the event of any breach of contract
(ii) The victim of misrepresentation may automatically claim rescission (iiI) The purpose of rescission is to return the parties to their pre-contract position.
- A. (ii) only
- B. (iii) only
- C. (i) and (ii) only
- D. (ii) and (iii) only
Correct Answer: B 🗳️
Which of the following may be liable to contribute to the assets of the company in the event of the company carrying on business at a time when it appeared that insolvency was inevitable?
- A. The current and former directors of the company.
- B. The current directors of the company.
- C. The current directors and shareholders of the company.
- D. The current directors and former shareholders of the company.
Correct Answer: A 🗳️
Although no-one has reason to suspect, you have taken a violent dislike to a particular assurance client.
This could severely affect your independence:
- A. Of mind
- B. In competence
- C. Of belief
- D. In appearance
Correct Answer: A 🗳️
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