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Instant Download CIMA : BA4 Questions & Answers as PDF & Test Engine
- Exam Code: BA4
- Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
- Updated: Aug 13, 2026
- No. of Questions: 660 Questions and Answers
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Internal controls and audit
|
| General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
|
| Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
|
| Company Administration | 10% | - Corporate legal administration
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. 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) (i) only
B) (i) and (ii) only
C) (ii) and (iii) only
D) (iii) only
2. Which of the following is NOT one of the 'seven principles of public life', as defined by the Committee of Standards in Public Life?
A) Openness
B) Integrity
C) Confidence
D) Objectivity
3. A, B C and D are sole directors and shareholders of EFG Company each holding 25% of the shares in the company. The articles of association of EFG Company state that "the directors cannot enter into any contract on behalf of the company exceeding $30,000 without the agreement of all the shareholders''.
B contracted on behalf of the company for $40,000 with Y Company without the agreement of the other shareholders. Which of the following is correct?
1. Y Company may enforce the contract against EFG Company
2. A, C and D may obtain an injunction to stop the contract being canted out
3. B may be liable to EFG Company for breach of duty.
A) 1 only
B) 1 and 2 only
C) 1,2 and 3
D) 1 and 3 only
4. 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) Respect
B) Reliability
C) Timeliness
D) Courtesy
5. Which ONE of the following statements is incorrect? Ethical standards are:
A) Designed to encourage ethical behavior
B) Required of professional accountants by CIMA
C) Required of professional accountants by UK legislation
D) Part of good accounting practice
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: B,C | Question # 5 Answer: C |
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