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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Company Administration | 10% | - Administration and management of companies - Types of business organisation |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Legal system fundamentals - Contract law basics - Employment law essentials |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility (CSR) - Principles of corporate governance - Internal controls and audit - Role of board and directors |
| Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Professional ethics principles - Nature and importance of ethics |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. One of the fellow accountants in your office thinks that she is intellectually superior to the rest of you.
This has made her complacent and she refuses to attend training courses or ongoing professional development. As a result, she may be failing to adhere to the CIMA Code of Ethics fundamental principle of:
A) Integrity
B) Responsibility
C) Courtesy
D) Professional competence and due care
2. Which of the following is the main legislature within the European Union?
A) The European Parliament
B) The European Court of Justice
C) The European Commission
D) The Council of the European Union
3. Articles of association regulate the relationship between:
A) the company and its creditors
B) the company and its members
C) the company and its directors
D) the company and its customers
4. Which of the following is correct in relation to corporate governance in the UK?
(i) If a listed public company in the UK fails to comply with the UK Corporate Governance Code, the company and the board may be prosecuted by the Financial Services Authority.
(ii) The duties of directors are codified in the Companies Act 2006 and breaches are enforceable by the company.
(iii) The ability of the majority of shareholders to dismiss a director for any reason whatsoever is the main sanction provided by the UK Corporate Governance Code.
A) (i) and (ii) only
B) (ii) only
C) (i) only
D) (ii) and (iii) only
5. Which of the following groups is a financial as opposed to a non-financial stakeholder of a company?
A) Local charities
B) Journalists
C) Competitors
D) Employees
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: D |
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