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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
|
| General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
|
| Company Administration | 10% | - Corporate legal administration
|
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which THREE of the following may be external stakeholders in the activities of a nuclear power station?
- A. Local residents
- B. The government
- C. Employees
- D. Suppliers
- E. Environmental pressure groups
- F. Finance providers
Correct Answer: A,B,E 🗳️
Which of the following is correct?
(i) The first directors are appointed upon the incorporation of the company.
(ii) A director is a person who occupies the position of director by whatever name called.
(iii) A shadow director is a person in accordance with whose directions or instructions the directors of the company are accustomed to act.
- A. (i) and (ii) only
- B. (i) only
- C. (ii) and (iii) only
- D. (i), (ii) and (iii)
Correct Answer: D 🗳️
Which of the following statements is correct in relation to business organisations?
- A. A general partnership and a private limited company can be formed without the need for any written documents
- B. In the event of a company limited by shares going into insolvent liquidation the shareholders become fully liable for the debts of the company
- C. A limited liability partnership is a separate legal entity distinct from the partners in a similar way to how a private company is a legal entity distinct from its shareholders and directors
- D. Although a public company may offer its shares and securities to the general public it can only do so if it is listed on a stock exchange
Correct Answer: D 🗳️
You are the financial controller of SB Company, responsible for directing the budgeting process For the current year, you were instrumental in gaming approval of a particular manager's budget without modification. As a token of appreciation, the manager has given you a gift voucher for a local restaurant In considering whether or not to accept the gift, you should refer to which of the following fundamental ethical principles?
- A. Credibility
- B. Professional competence
- C. Professional behavior
- D. Integrity
Correct Answer: D 🗳️
Completing work within established deadlines reflects the personal quality identified by the CIMA Code of Ethics as:
- A. Timeliness
- B. Tardiness
- C. Responsibility
- D. Accuracy
Correct Answer: A 🗳️
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