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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Company Administration | 10% | - Types of business organizations - Company financing and capital - Corporate insolvency and administration - Formation and constitution of companies |
| Topic 2: General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law, rights and obligations - Essential elements of a valid contract - Terms, breach and remedies of contract - Structure and sources of law |
| Topic 3: Business Ethics and Ethical Conflict | 30% | - Ethics vs law and regulation - CIMA Code of Ethics and professional values - Identification and resolution of ethical dilemmas - Concepts of ethics and business ethics |
| Topic 4: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - External audit and assurance - Internal control and risk management - Corporate social responsibility and sustainability - Roles and responsibilities of directors and officers - Principles and frameworks of corporate governance |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following causes a charge to be void?
(i) A failure to register the charge at Companies House within 21 days of its creation.
(ii) A failure to register the charge at the company's registered office.
(iii) The issue of a charge to secure borrowing which is outside the directors' authority
- A. (i) and (iii) only
- B. (i), (ii) and (iii).
- C. (i) and (ii) only
- D. (i) only
Correct Answer: D 🗳️
Which of the following are examples of an invitation to treat? Select ALL that apply.
- A. A man who offers to sell his car for £1500 to a potential buyer.
- B. Goods on display on a supermarket shelf.
- C. A billboard advertisement
- D. Goods on display in a shop window.
- E. A street vendor who offers a passerby a bunch of bananas for £1.
Correct Answer: B,C,D 🗳️
In relation to offers, which of the following statements is correct?
- A. Goods displayed on a supermarket shelf are deemed to be offers to sell
- B. An item displayed in a shop window with a price tag is an offer to sell
- C. Statements made in early negotiations cannot amount to offers.
- D. An offer to sell goods can be made to the whole world
Correct Answer: D 🗳️
Which of the 'fundamental principles' of CIMA's Code of Ethics is defined as follows?
"A professional accountant should act diligently and in accordance with applicable technical and professional standards"
- A. Professional behavior
- B. Integrity
- C. Professional competence and due care
- D. Objectivity
Correct Answer: C 🗳️
Which of the following is incorrect in relation to equitable remedies?
- A. A person seeking an equitable remedy must act within a reasonable time.
- B. Equitable remedies are available as of right.
- C. A person cannot obtain an equitable remedy if the common law remedy of damages is adequate.
- D. A person who requests an equitable remedy must have acted equitably himself.
Correct Answer: B 🗳️
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