Exam Name: Fundamentals of Ethics - Corporate Governance and Business Law
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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Check Updated on: Oct 03, 2026
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
|
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate governance framework
|
| Company Administration | 10% | - Corporate legal administration
|
| Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Demonstrating an attitude of esteem, deference, regard or admiration of others reflects the personal quality identified by the CIMA Code of Ethics as:
- A. Reliability
- B. Respect
- C. Responsiveness
- D. Reverence
Correct Answer: B 🗳️
Which of the following is NOT an obligation imposed on all professional accountants by the principle of objectivity?
Not to compromise their professional or business judgment because of:
- A. Conflict of interest
- B. Honesty
- C. The undue influence of others
- D. Bias
Correct Answer: B 🗳️
In the UK the body responsible for establishing ethical standards relating to the independence, objectivity and integrity of those providing assurance services is:
- A. The Financial Reporting Council
- B. The Professional Oversight Board for Accountancy
- C. The Auditing Practices Board
- D. The International Federation of Accountants
Correct Answer: C 🗳️
In which of the following countries are employees represented at board level?
i. Germany.
ii. United States of America
iii. France.
- A. (i) and (iii) only
- B. (iii) only
- C. (i) and (ii) only
- D. (i) only
Correct Answer: D 🗳️
In regards to a claim of misrepresentation, which of the following must be proved to show that the defending party induced the other party into entering the contract?
Select ALL that apply.
- A. The other party was of a sound mind.
- B. The other party allowed the representation to affect their judgement.
- C. The other party knew of the existence of the representation
- D. The other party had no relationship with the offending party when the representation was made.
- E. The other party was unaware of the representation's falsity.
Correct Answer: B,C,E 🗳️
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