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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 27, 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

ABC Accountants has taken out an advert in its local paper to promote its services.  Mr B, an account manager, is uncomfortable, as the advert says that ABC is expert in charitable tax issues, and he knows that none of the partners have that expertise. However, Mr B does not want to be thought of as a 'trouble maker' by bringing the matter up with his manager. Which TWO things should Mr B do?

Options:

A.

Seek guidance from CIMA's Code of Ethics

B.

Seek guidance from his line-manager

C.

Do nothing

D.

Speak to the local paper

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Question 2

You work for a company that is constructing a major football stadium. The day that the stadium is finished, large cracks appear in the supporting walls. It turns out that your company's purchasing director bought cement from a new and inexperienced company. You find out that the cement supplier was no cheaper than the other suppliers who had bid for the contract but that the son of your purchasing director happens to run the cement company. Is this an ethical issue and why?

Options:

A.

Yes - the cement supplier clearly knew that it was providing faulty materials

B.

Yes - your purchasing director has had a conflict of interest in this matter

C.

No - there is no evidence to show that the company knew that the cement was faulty

D.

No - the cement supplier was clearly chosen on the basis of value for money rather than personal connections

Question 3

Why are the principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior “fundamental”?

Options:

A.

Because they are the foundations of reasoning and professional practice

B.

Because they are the foundations of human rights

C.

Because they are the foundations of corporate responsibility

D.

Because they are the foundations of management accounting