Try CIMA : BA4 valid & accurate questions and answers
Last Updated: Sep 13, 2026
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Ethics and Ethical Conflict | 30% | - Nature and importance of ethics - Professional ethics principles - Ethical dilemmas and resolution |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law essentials - Legal system fundamentals - Contract law basics |
| Company Administration | 10% | - Types of business organisation - Administration and management of companies |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles of corporate governance - Corporate social responsibility (CSR) - Role of board and directors - Internal controls and audit |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following is NOT an advantage of establishing a company by purchasing "off the shelf"?
(i) The company is already registered so that in general business may be commenced more quickly.
(ii) The purchase off the shelf company can be cheaper than registration of a new company.
(iii) The articles of association are tailor-made to the requirements of the purchaser.
- A. (iii) only
- B. (ii) and (iii) only
- C. (i) only
- D. (i) and (ii) only
Why are the principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior "fundamental"?
- A. Because they are the foundations of reasoning and professional practice
- B. Because they are the foundations of corporate responsibility
- C. Because they are the foundations of human rights
- D. Because they are the foundations of management accounting
What can companies do in order to minimize the likelihood of future legislation?
- A. Insist on the highest standards of ethical behavior from their company and its employees
- B. All of the above
- C. Understand and address what the public expects of companies in terms of ethical behavior and social responsibilities
- D. Maintain effective self regulation
Which ONE of the following in INCORRECT in relation to a Limited Liability Partnership ("LLP")?
- A. In return for Limited liability, an LLP, like a company, is required to submit an annual return.
- B. An LLP must have "designated members" which are the LLP equivalent of the board of directors of a private company.
- C. An LLP, like a company limited by shares, is a separate legal entity.
- D. Outsiders contract with the LLP and not with the partners, just as outsiders would contract with the company and not the directors or shareholders of the company.
Which TWO of the following options describe safeguards that the CIMA Code of Ethics states may eliminate or reduce threats to compliance with fundamental principles to an acceptable level?
- A. Safeguards in the work environment
- B. Safeguards created by the Financial Reporting Council
- C. Safeguards created by the profession, legislation or regulation
- D. Safeguards in the governance environment
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