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CIMA Fundamentals of Ethics - Corporate Governance and Business Law : BA4
- 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 Value Pack (Frequently Bought Together)
- If you purchase CIMA BA4 Value Pack, you will also own the free online test engine.
- PDF Version + PC Test Engine + Online Test Engine
- Value Pack Total: $119.98 $79.99
About CIMA BA4 Exam
In 2026, flexibility matters as much as content: college students, working professionals, and busy parents all prepare differently. PracticeTorrent meets that reality for the BA4 exam with 660 practice questions available in PDF, PC test engine, and online formats you can use whenever a free moment appears.
CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - Identification and resolution of ethical dilemmas - CIMA Code of Ethics and professional values - Ethics vs law and regulation |
| Topic 2: General Principles of the Legal System, Contract and Employment Law | 15% | - Structure and sources of law - Essential elements of a valid contract - Terms, breach and remedies of contract - Employment law, rights and obligations |
| Topic 3: Company Administration | 10% | - Types of business organizations - Corporate insolvency and administration - Formation and constitution of companies - Company financing and capital |
| Topic 4: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Roles and responsibilities of directors and officers - Internal control and risk management - Corporate social responsibility and sustainability - External audit and assurance - Principles and frameworks of corporate governance |
Frequently Asked Questions About Our BA4 Material
The CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam contains 85 questions, and you will have 120 minutes minutes to complete them. Rehearsing with the same volume of questions under a timer builds the pacing habits that make exam day feel familiar.
The interactive test engine recreates the structure and pressure of the real testing experience, with the questions and verified answers presented the way you will see them on exam day. Working in that environment trains your timing and concentration, so nothing about the real BA4 exam feels unfamiliar.
This package includes 660 practice questions for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam. Every answer is verified by an experienced team of experts who review the question bank regularly, so you can rely on what you study.
The CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam is scored on a scale where 100/150 is required to pass, and the official exam fee is £77 / $105 / €90 (varies by region).
No formal entry requirements; open to all candidates; good English and basic numeracy recommended
You can confirm the current eligibility requirements on the official BA4 exam page before you register.
Yes. The PDF version can be printed and read whenever you have a free moment, while the PC test engine and online version let you practice on a computer or smartphone wherever you are. Whether your study time comes early in the morning or in short breaks between commitments, the material adapts to your day instead of the other way around.
The CIMA Fundamentals of Ethics - Corporate Governance and Business Law practice questions are organized around the official exam objectives. Key topics include:
- General Principles of the Legal System, Contract and Employment Law (15%)
- Business Ethics and Ethical Conflict (30%)
- Corporate Governance, Controls and Corporate Social Responsibility (45%)
Focusing on the core topics first keeps your preparation efficient instead of scattered.
Many candidates combine practice questions with official training. Recommended options include:
The CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam requires a score of 100/150 to pass, and the official registration fee is £77 / $105 / €90 (varies by region). Knowing both numbers up front helps you plan your preparation budget realistically.
You can register for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam through the official channels:
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Question #1
According to CIMA, which TWO of the following are responsibilities of a professional accountant?
- A. To act in the public interest
- B. To exclusively satisfy the needs of an individual client or employer
- C. To comply with the ethical requirements of an employer's and professional body's code of ethics
- D. To never question the truth of the information provided by an employer or client
Correct Answer: A,C 🗳️
Question #2
Which of the following statements describes an example of a value for money audit?
- A. Identifying and appraising weaknesses in the organisation's management team
- B. Analysing the reported financial performance of one of the organisation's branches
- C. Assessing the organisation's conformance with employment laws and regulations
- D. Appraising the efficiency of one of the organisation's manufacturing processes
Correct Answer: D 🗳️
Question #3
Which of the following requires the approval of 75% of all the company's shareholders who are entitled to vote?
- A. An ordinary resolution
- B. A special resolution
- C. A written ordinary resolution
- D. A written special resolution
Correct Answer: D 🗳️
Question #4
The code of ethics of the professional body to which M belongs is very clear about the importance of non-discrimination on the grounds of race, gender, sexual orientation and religion. But, because of her particular religious convictions, M believes that homosexuality is wrong. This is an example of a tension between:
- A. Societal and professional values
- B. Corporate and professional values
- C. Personal and professional values
- D. Personal and corporate values
Correct Answer: C 🗳️
Question #5
Which of the following statements is correct in relation to the civil law?
- A. A tort is a civil wrong.
- B. A person may be prosecuted for a breach of the civil law.
- C. All civil cases commence in the County Court.
- D. A breach of the civil law does not enable an injured party to claim compensation.
Correct Answer: A 🗳️
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