CIMA BA4 exam dumps : Fundamentals of Ethics - Corporate Governance and Business Law

  • Exam Code: BA4
  • Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
  • Updated: Nov 01, 2026     Q & A: 660 Questions and Answers

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CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: General Principles of the Legal System, Contract and Employment Law15%- Employment law essentials
- Contract law basics
- Legal system fundamentals
Topic 2: Corporate Governance, Controls and Corporate Social Responsibility45%- Role of board and directors
- Internal controls and audit
- Corporate social responsibility (CSR)
- Principles of corporate governance
Topic 3: Company Administration10%- Administration and management of companies
- Types of business organisation
Topic 4: Business Ethics and Ethical Conflict30%- Professional ethics principles
- Ethical dilemmas and resolution
- Nature and importance of ethics

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The passing mark for the BA4 exam is 70% (scaled score of 100/150), and the official registration fee is Variable by region (see official CIMA exam fees). One practical note: the fee buys a single attempt — a retake is charged in full again. Protect that spend by rehearsing first: drill 660 practice questions at PracticeTorrent under timed conditions until your scores clear the passing mark with margin, then book.

The BA4 exam — officially the Fundamentals of Ethics - Corporate Governance and Business Law — is CIMA's certification test for professionals working with its technologies, and passing it earns the CIMA Certification certification at the Certificate level. Because it is vendor-issued and skills-based, employers can compare candidates on it directly — that is what keeps it valuable. It also connects naturally to CIMA Certificate in Business Accounting.

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The CIMA Fundamentals of Ethics - Corporate Governance and Business Law syllabus spans 4 domains, led by Business Ethics and Ethical Conflict (30%), Corporate Governance, Controls and Corporate Social Responsibility (45%), and General Principles of the Legal System, Contract and Employment Law (15%). The complete weighted outline is in the syllabus section above — it is the map your preparation should follow.

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CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

Question #1

Jo is employed as management accountant of a large retailer. Jo has been asked to call a supplier and promise settlement of their account 'next week'. Jo is aware that her employer will definitely not have sufficient funds available to make the payment. If Jo accepts the request, which of the following
'fundamental principles' of CIMA's Code of Ethics will be compromised?

  • A. Professional behavior
  • B. Objectivity
  • C. Integrity
  • D. Confidentiality
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #2

Zed plc wishes to issue £500,000 of shares on terms that the holders will receive a dividend before the other shareholders and they will be bought back by the company in 12 months' time. Which of the following best describes these shares?

  • A. Preference shares
  • B. Redeemable ordinary shares
  • C. Ordinary shares
  • D. Redeemable preference shares
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #3

Which of the following is incorrect?

  • A. The Articles of Association may be altered by special resolution.
  • B. A company's Articles cannot provide that the Articles are unalterable.
  • C. Subject to the company's Articles of Association, shareholder approval is not required to enable the company to borrow money.
  • D. Subject to the company's Articles of Association, shareholder approval is not required to authorise the issue of shares direct to one person for a non-cash consideration.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #4

A company's board of directors is faced with an ethical dilemm
a. The directors decide to adopt a utilitarian approach to coming up with a solution Therefore, they will take action based on which of the following approaches?

  • A. They will ensure that the result of their action will maximise profits for the company shareholders
  • B. They will do whatever results in the greatest amount of good for the greatest number of people affected by the action
  • C. They will base their decision on previous consequences and results from past actions in similar situations
  • D. They will focus on the intrinsic goodness or value of their action
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #5

Which of the following is correct in relation to damages?
(i) The victim of a breach of contract may claim damages in respect of losses caused by the breach which were within the contemplation of the contract breaker.
(ii) As a general rule damages cannot be claimed for annoyance and inconvenience caused by the breach of contract.
(iii) Where there is a breach of contract, damages are available to the innocent party as of right.

  • A. (ii) and (iii) only
  • B. (i), (ii) and (iii)
  • C. (ii) only
  • D. (i) only
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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