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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:
CIMA Certificate
Vendor:
CIMA
Questions:
661
Last Updated:
Apr 1, 2026
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

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Question 1

Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?

Options:

A.

The separation of the roles of Chairman and Chief Executive

B.

The appointment of independent non-executive directors to the Board

C.

The establishment of a Risk Committee

D.

The appointment of a competent Company Secretary

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Question 2

Regarding auditor remuneration, a self-interest threat to professional competence and due care is created if

Options:

A.

a gift from a client is accepted

B.

the competitive fee quoted did not recognize the complexity of the assignment

C.

the auditor accepts a referral of a new client from an existing client

D.

a professional accountant in public practice solicits new work through advertising or other forms of marketing

Question 3

Which of the following is incorrect?

Options:

A.

Subject to the company's Articles of Association, shareholder approval is not required to enable the company to borrow money.

B.

Subject to the company's Articles of Association, shareholder approval is not required to authorise the issue of shares direct to one person for a non-cash consideration.

C.

A company's Articles cannot provide that the Articles are unalterable.

D.

The Articles of Association may be altered by special resolution.

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