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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
|
| Topic 2: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate governance framework
|
| Topic 3: General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
|
| Topic 4: Company Administration | 10% | - Corporate legal administration
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
J is at his company's reception desk when the promotions manager of a new restaurant and bar nearby hands him a number of vouchers for cheap meals and drinks. At the promotion manager's request, J agrees to share out the vouchers among his company's employees. J does not earn much and is tempted to keep the vouchers for himself and his friends. Is this an ethical issue and why?
- A. Yes - promotional offers of this sort are unethical and J should throw away all of the vouchers
- B. No - the vouchers were given to J, so he can do what he likes with them
- C. Yes - the vouchers were given to J on the understanding that he would distribute them to other employees rather than keep them for himself
- D. No - as long as J gives vouchers to other company employees who earn as little as he does
Correct Answer: C 🗳️
Which of the following is correct in relation to the UK Corporate Governance Code?
(i) The Code gives rise to a disclosure requirement
(ii) Breach of the Code gives rise to criminal penalties
(iii) Breach of the Code gives rise to civil liability
- A. (iii) only
- B. (ii) and (iii) only
- C. (i) only
- D. (i) and (ii) only
Correct Answer: C 🗳️
Self regulation is based upon:
- A. Professional bodies
- B. Compliance
- C. Trust
- D. Rules
Correct Answer: C 🗳️
Which of the following is incorrect in relation to a company registered after the Companies Act 2006 was fully in force?
- A. The company is to be treated as if it has unlimited objects.
- B. The company will not be able to place any restrictions on its objects clause.
- C. The company may choose to restrict its objects by including provisions to that effect in its Articles of Association.
- D. If the company has restrictions on its objects they may be amended by special resolution.
Correct Answer: B 🗳️
Which of the following is correct?
(i) The provisions of the Memorandum of Association do not form a contract between the members and the company.
(ii) The provisions of the Articles of Association form a contract between the members and the company.
(iii) One member may sue another directly on the provisions in the Articles of Association which contain ordinary membership rights.
- A. (ii) and (iii) only
- B. (i) only
- C. (i) and (ii) only
- D. (ii) only
Correct Answer: A 🗳️
