CIMA BA4 Q&A - in .pdf

  • BA4 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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  • Q & A: 660 Questions and Answers
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  • 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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BA4 exam dumps

CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Company Administration10%- Corporate legal administration
  • 1. Company formation and structure
    • 2. Corporate compliance and filings
      General Principles of Legal System, Contract and Employment Law15%- Business law fundamentals
      • 1. Legal systems and sources of law
        • 2. Contract formation and enforcement
          • 3. Employment law basics
            Business Ethics and Ethical Conflict30%- Ethical principles and professional behaviour
            • 1. Professional independence, objectivity, and integrity
              • 2. Nature of ethics and values in accounting
                • 3. Ethical dilemmas and conflict resolution
                  Corporate Governance, Controls and Corporate Social Responsibility45%- Corporate social responsibility
                  • 1. CSR principles and sustainability reporting
                    - Internal controls and audit
                    • 1. Internal audit and external audit roles
                      • 2. Risk management and control systems
                        - Corporate governance framework
                        • 1. OECD principles and governance codes
                          • 2. Role of boards and directors

                            CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

                            Question #1

                            R and P are the only shareholders in RP Ltd, each holding 100 ordinary £1 shares. They have both paid half the nominal value of the shares. The company has been placed in creditors' voluntary liquidation on the ground that it is unable to pay its debts.
                            Which of the following is correct?

                            • A. Rebecca and Paul must each pay 50% of the company's debts.
                            • B. As it is a limited company, RP Ltd is not obliged to pay its debts.
                            • C. Rebecca and Paul are each obliged to pay the other half of the nominal value of their shares, and no more.
                            • D. As the liability of R and P is limited they are not obliged to pay anything towards the company's debts.
                            Reveal Solution  Discussion  0

                            Correct Answer: C  🗳️

                            Question #2

                            Tee Ltd has contracted to use Vee Ltd's "Grand Hotel" for a business conference. Which of the following would not be regarded as a valid excuse for Vee Ltd for the unavailability of the hotel on the agreed date?
                            (i) The hotel was closed due to flood damage.
                            (ii) The hotel was double booked.
                            (iii) The hotel manager had arranged to have the hotel redecorated; the decorators had failed to complete the work by the agreed date.

                            • A. (i) only
                            • B. (iii) only
                            • C. (i), (ii) and (iii)
                            • D. (ii) and (iii) only
                            Reveal Solution  Discussion  0

                            Correct Answer: D  🗳️

                            Question #3

                            Your boss knows that you will always strive to deliver a project on time and on budget. Which TWO of the personal qualities identified by the CIMA Code of Ethics does this demonstrate?

                            • A. Timeliness
                            • B. Respect
                            • C. Reliability
                            • D. Courtesy
                            Reveal Solution  Discussion  0

                            Correct Answer: A,C  🗳️

                            Question #4

                            B a new employee, has noticed that other members of staff in the company falsely complete their timesheets at the end of the month, making it look like they have worked more hours than they actually have.
                            When asked about it, C. another employee stated that management were aware of the practice, but they were happy to tolerate this as long as it was a limited amount extra, and it was up to B to decide whether or not to do the same B decided to add a few extra unworked hours to her own timesheet This is an example of what type of influence on ethical behavior?

                            • A. Peer pressure
                            • B. Corporate culture
                            • C. Professional codes of ethics
                            • D. Corporate governance
                            Reveal Solution  Discussion  0

                            Correct Answer: B  🗳️

                            Question #5

                            Which of the following is NOT an essential element of a valid simple contract?

                            • A. Consideration.
                            • B. Agreement.
                            • C. Written terms.
                            • D. Intention to create legal relations.
                            Reveal Solution  Discussion  0

                            Correct Answer: C  🗳️

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