Free Demo
Recruiters scanning a stack of resumes stop at recognized credentials, and CIMA certifications stop them reliably. The CIMA Fundamentals of Ethics - Corporate Governance and Business Law is the entry ticket; BraindumpsIT supplies BA4 practice questions to get you through the gate.
CIMA BA4 Exam Overview:
| Certification Vendor: | The Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Fundamentals of Ethics, Corporate Governance and Business Law |
| Exam Number: | BA4 |
| Related Certifications: | CIMA Certificate in Business Accounting |
| Available Languages: | English |
| Real Exam Qty: | 85 |
| Exam Price: | Variable by region (see official CIMA exam fees) |
| Exam Format: | Number entry, Computer-Based, Objective Test, Multiple choice, Drag and drop |
| Passing Score: | 70% (scaled score of 100/150) |
| Exam Duration: | 120 minutes |
| Sample Questions: |  |
| Exam Way: | Computer-based objective test available at Pearson VUE centres or online on demand. |
| Pre Condition: | No formal prerequisites (open to all candidates with sufficient English and numeracy skills). |
| Official Syllabus URL: | https://hub.cimaglobal.com/resources/study-and-exam-guide-ba4 |
CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles of corporate governance - Internal controls and audit - Role of board and directors - Corporate social responsibility (CSR) |
| Topic 2: Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Nature and importance of ethics - Professional ethics principles |
| Topic 3: General Principles of the Legal System, Contract and Employment Law | 15% | - Employment law essentials - Contract law basics - Legal system fundamentals |
| Topic 4: Company Administration | 10% | - Types of business organisation - Administration and management of companies |
Asked and Answered: The BA4 Exam
The BA4 exam is CIMA's official route to the CIMA Certification certification (Certificate level). For IT professionals building a career, it signals verified skill — the kind of advantage that tips better opportunities your way. It also sits in a family of related credentials: CIMA Certificate in Business Accounting.
Delivery is instant — files unlock at payment and a copy lands in your email within a minute; our 24/7 online service team responds within 2 hours if anything goes missing, and there are no installation limits. On refunds, our guarantee is real but conditional: take the corresponding BA4 exam within 60 days of purchase, and if you fail, send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam — we process the full refund within 7 days. Exams taken within 3 days of purchase, name mismatches between candidate and payer, and free or expired products are excluded. Rather have a replacement? Exchange for two equal-value exam products free and keep your original updates.
Are there prerequisites for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law?
No formal prerequisites (open to all candidates with sufficient English and numeracy skills). Requirements like these do get updated, so confirm the details on the official exam page — official BA4 exam information — before you spend anything on registration.
Registration runs Variable by region (see official CIMA exam fees), and the pass mark is 70% (scaled score of 100/150). Paying by credit card is the standard route — safe and stable for both buyer and seller. And remember the fee is per attempt: a retake costs the same again, which is why candidates drill with the 660 practice questions from BraindumpsIT until their margin is comfortable.
The exam sets 85 questions against 120 minutes on the clock. That pairing punishes hesitation, so train it out: set a per-question budget, flag-and-return instead of freezing, and rehearse full timed sessions in the BraindumpsIT engine until pacing is automatic.
Yes — a free PDF demo lets you examine the question quality first. If you buy, 365 days of free updates are included, with new versions sent to you as they're released; an expired update period can be renewed later at 50% off.
Expect 4 domains in the CIMA Fundamentals of Ethics - Corporate Governance and Business Law blueprint, headlined by Business Ethics and Ethical Conflict (30%), General Principles of the Legal System, Contract and Employment Law (15%), Company Administration (10%). Use the weights as your study budget — high-percentage domains earn the most points per hour. The complete outline above has the full breakdown.
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
The Professional Accountant should always:
- A. Think professionally; act personably; continue to question
- B. Think objectively; act professionally; continue to learn and develop
- C. Think accurately; act purposefully; continue to learn and develop
- D. Think subjectively; act professionally; continue to question
Correct Answer: B 🗳️
An internal auditor discovered evidence of a fraud earned out by an employee who worked in the accounting department. The auditor concluded that the fraud had been possible because of unsatisfactory segregation of duties in the department.
Poor segregation between which of the following duties would provide the best opportunity for this type of fraud to occur?
- A. Receiving payments from customers, and recording them in the ledger
- B. Issuing sates invoices, and recording payments to suppliers in the ledger.
- C. Issuing both sales invoices and purchase invoices.
- D. Receiving purchase invoices, and banking payments from customers.
Correct Answer: C 🗳️
When might an ethical dilemma occur?
- A. All of the above
- B. When there is a conflict of interest
- C. When a code of ethics provides clear guidance on next steps
- D. When legislation dictates the appropriate course of action
Correct Answer: B 🗳️
Which of the following statements is correct?
(i) As a general rule the acceptance of an offer is only effective when it has been communicated to the offeror.
(ii) A person must know of an offer before he or she can accept it.
(iii) A request for further information has the effect of destroying the original offer.
- A. (i), (ii) and (iii).
- B. (i) and (iii).
- C. (ii) and (iii).
- D. (i) and (ii).
Correct Answer: D 🗳️
Tom is a director of XYZ Ltd. The company is considering purchasing Tom's business for £200,000. Which of the following is incorrect?
- A. The shareholders may approve the arrangement by passing an ordinary resolution.
- B. The purchase consideration may be in the form of cash or shares.
- C. Tom must formally disclose his interest in the contract to the board.
- D. Tom cannot contract with XYZ Ltd as he would be placing himself in a conflict of interest and duty situation.
Correct Answer: D 🗳️
