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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Company Administration | 10% | - Formation and constitution of companies - Types of business organizations - Corporate insolvency and administration - Company financing and capital |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law, rights and obligations - Essential elements of a valid contract - Structure and sources of law - Terms, breach and remedies of contract |
| Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - Ethics vs law and regulation - Identification and resolution of ethical dilemmas - CIMA Code of Ethics and professional values |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles and frameworks of corporate governance - External audit and assurance - Roles and responsibilities of directors and officers - Corporate social responsibility and sustainability - Internal control and risk management |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. Which of the following statements is correct?
(i) As a general rule the acceptance of an offer is only effective when it has been communicated to the offeror.
(ii) A person must know of an offer before he or she can accept it.
(iii) A request for further information has the effect of destroying the original offer.
A) (i), (ii) and (iii).
B) (i) and (ii).
C) (ii) and (iii).
D) (i) and (iii).
2. An independent audit is important to readers of financial statements because it
A) assures the readers of financial statements that any fraudulent activity has been corrected
B) objectively examines and reports on management's financial statements
C) confirms the accuracy of management's financial representations.
D) measures and communicates the data included in financial statements
3. Which of the following is incorrect?
A) A floating charge must be registered at the company's registered office, but a failure to do so does not affect the validity of the charge.
B) A floating charge is a charge over a class of company assets which the company is unable to deal with freely in the ordinary course of business.
C) A floating charge must be registered at Companies House within 21 days of its creation, otherwise the charge is void against the other creditors.
D) A floating charge is a charge over a class of assets which change from time to time.
4. Which of the following is an 'interest stakeholder' in an organization?
A) Customer
B) Government
C) Employee
D) Competitor
5. Which of the following entitles the innocent party to cancel the contract?
(i) A breach of a warranty.
(ii) A breach of a condition.
(iii) An express term authorizing termination of the contract.
A) (i) and (ii) only
B) (i), (ii) and (iii).
C) (i) only
D) (ii) and (iii) only
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: D |
