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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
|
| Topic 2: Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
|
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Internal controls and audit
|
| Topic 4: Company Administration | 10% | - Corporate legal administration
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. Which of the following statements suggests that A is an employee in relation to the work he carries out for BCD Ltd?
i. He is required to provide his own tools.
ii. He is required to carry out his work personally and is not free to send a substitute.
iii. He is in receipt of pay after income tax has been deducted under PAYE.
A) (ii) and (iii) only
B) (i), (ii) and (iii)
C) (i) and (ii) only
D) (i) and (iii) only
2. C tends to be polite to colleagues when they are present, but very rude about them in their absence.
She lacks the personal quality identified by CIMA as:
A) Reliability
B) Reserve
C) Responsibility
D) Respect
3. Which of the following is incorrect in relation to a reduction of capital by a private company?
A) The company must pass a special resolution to authorize the reduction of capital.
B) The directors must make a solvency statement.
C) The reduction must be approved by the court.
D) It is not necessary for the company's Articles of Association to authorize a reduction of capital.
4. Which of the following is incorrect?
A) The first directors are appointed upon the incorporation of the company.
B) A shadow director is a person in accordance with whose directions or instructions the directors of the company are accustomed to act.
C) Subsequent directors are appointed according to the rules set down in the company's Memorandum of Association.
D) A director is a person who occupies the position of director by whatever name called.
5. The UK Corporate Governance Code is primarily concerned with the effective control, business efficacy and accountability of the management of public listed companies for the benefit of which of the following?
A) Investors
B) Shareholders
C) Stakeholders
D) Employees
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: C |








