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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:
Dec 28, 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

Being able to be trusted by others to be dependable reflects the personal quality identified by the CIMA Code of Ethics as:

Options:

A.

Traditionalism

B.

Reliability

C.

Respect

D.

Transparency

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Question 2

L is a senior management accountant in a large and respected firm. He has found out that two of the partners of the firm are working unethically for clients who operate on 'the wrong side of the law'.  L would like to draw this matter to the attention of the third partner, but he is concerned that he will either lose his job, or, if the scandal gets out, the firm will lose its reputation and clients as a result.  He decides to do nothing.  Is this an unethical thing to do?

Options:

A.

Yes - it is the ethical duty of an accountant not to cover anything up

B.

Yes - it is unethical to work for a firm like that

C.

No - he is protecting the reputation of the firm

D.

No - he is protecting his own job and the jobs of everyone in the firm

Question 3

Which TWO of the following are true of the CIMA Code of Ethics?

Options:

A.

It covers every possible dilemma that an accountant might face

B.

It is based on values rather than compliance

C.

It is a financial requirement of accountants

D.

It establishes the fundamental principles of professional ethics for professional accountants