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Trust should be tested, not assumed. Download the free PDF demo of the BA4 practice questions from PracticeTorrent, print it if you like, and examine the verified answers yourself — the complete 660-question bank for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law unlocks the moment you decide.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law essentials - Contract law basics - Legal system fundamentals |
| Topic 2: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Role of board and directors - Internal controls and audit - Corporate social responsibility (CSR) - Principles of corporate governance |
| Topic 3: Company Administration | 10% | - Administration and management of companies - Types of business organisation |
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Professional ethics principles - Ethical dilemmas and resolution - Nature and importance of ethics |
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.
Yes — PracticeTorrent publishes a free PDF demo of the BA4 practice questions, printable if you prefer paper, so you can evaluate the content and verified answers before paying anything. Once you purchase, 365 days of free updates are included, and if the product expires, the update service renews at a 50% discount from your member zone.
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.
No formal prerequisites (open to all candidates with sufficient English and numeracy skills).
Vendor criteria do change, so before scheduling, verify the latest requirements on the official CIMA exam page.
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You will face 85 questions within 120 minutes on the BA4 exam. That ratio makes time management a scored skill, and it is best trained offline where you cannot be distracted: run timed mocks in the PracticeTorrent Windows engine or app, and let the pacing rhythm settle in before exam day.
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?
Correct Answer: C 🗳️
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?
Correct Answer: D 🗳️
Which of the following is incorrect?
Correct Answer: D 🗳️
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?
Correct Answer: B 🗳️
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.
Correct Answer: B 🗳️
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