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CIMA BA4 Exam With Confidence Using Practice Dumps

Exam Code:
BA4
Exam Name:
Fundamentals of Ethics, Corporate Governance and Business Law
Certification:
Vendor:
Questions:
661
Last Updated:
Nov 30, 2025
Exam Status:
Stable
CIMA BA4

BA4: CIMA Certificate Exam 2025 Study Guide Pdf and Test Engine

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Fundamentals of Ethics, Corporate Governance and Business Law Questions and Answers

Question 1

You are the financial controller of SB Company, responsible for directing the budgeting process For the current year, you were instrumental in gaming approval of a particular manager's budget without modification. As a token of appreciation, the manager has given you a gift voucher for a local restaurant In considering whether or not to accept the gift, you should refer to which of the following fundamental ethical principles?

Options:

A.

Professional competence

B.

Credibility

C.

Integrity

D.

Professional behavior

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Question 2

Corporate governance codes may either be rules-based or principles-based

Which of the following statements correctly describes a rules-based approach to corporate governance?

Options:

A.

A rules-based approach requires that a company complies with the rules or explains why it has not.

B.

A rules-based approach instils the code into law but leaves the sanctions for non-compliance to be decided and enforced by the shareholders.

C.

A rules-based approach instils the code into law but encourages compliance with the spirit of the law.

D.

A rules-based approach instils the code into law with appropriate penalties for transgression.

Question 3

P is an accountant working in a business Which of the following circumstances might create a self-interest threat for P in her professional role?

Options:

A.

A client is threatening P's dismissal over a disagreement about the review of accounting policies

B.

P is concerned over her employment security

C.

P is required to review data after previously being involved in its preparation

D.

The company is being threatened by litigation