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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Company Administration | 10% | - Company financing and capital - Formation and constitution of companies - Corporate insolvency and administration - Types of business organizations |
| Business Ethics and Ethical Conflict | 30% | - Ethics vs law and regulation - Identification and resolution of ethical dilemmas - Concepts of ethics and business ethics - CIMA Code of Ethics and professional values |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Structure and sources of law - Employment law, rights and obligations - Essential elements of a valid contract - Terms, breach and remedies of contract |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility and sustainability - Roles and responsibilities of directors and officers - External audit and assurance - Principles and frameworks of corporate governance - Internal control and risk management |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following need NOT be submitted in order to register a private company limited by shares?
(i) Articles of association
(ii) The name of the company secretary
(iii) A statement of share capital
- A. (ii) only
- B. (ii) and (iii) only
- C. (i) only
- D. (i) and (ii) only
Which of the following statements is correct in relation to the ability of a company to contract?
- A. If a company wishes to restrict the ability of its directors to enter into particular contracts it may do so by placing restrictions on the directors in its articles of association
- B. The shareholders of a company have the ability to enter into a contract on behalf of the company, irrespective of any restrictions on the directors.
- C. If a company has restricted the ability of its directors to contact and the directors ignore the restrictions, then the outsiders may not enforce the contract.
- D. If the shareholders learn that the directors are about to ignore the restrictions placed upon their ability to contract by the company the shareholders are unable to prevent the directors from proceeding
Which of the following is entitled to initiate court action on behalf of a company?
(i) The board.
(ii) The majority shareholders.
(iii) All the shareholders.
- A. (i), (ii) or (iii)
- B. (i) only
- C. (i) or (ii) only
- D. (i) or (iii) only
Natthapong's toilet won't flush, so he hires a plumber to come over and fix it.
He tells the plumber what the problem is, and the plumber agrees to fix it.
However, once the builder supposedly finishes the job, Natthapong finds that it still won't flush.
Is he able to terminate the contract?
- A. Yes - He is able to terminate the contract at any time, even if the plumber did fix the toilet.
- B. No - Once he's offered the plumber the job he is unable to terminate the contract.
- C. Yes - The plumber did not fix the toilet and so the offer cannot be accepted.
- D. No - Even if the plumber hasn't fixed the toilet he has still given up his time and effort and should therefore be paid.
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. (i) only
- C. (iii) only
- D. (i) and (ii) only
