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Fundamentals of Ethics - Corporate Governance and Business Law BA4 exam torrent materials
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Company Administration | 10% | - Types of business organisation - Administration and management of companies |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility (CSR) - Role of board and directors - Internal controls and audit - Principles of corporate governance |
| Business Ethics and Ethical Conflict | 30% | - Nature and importance of ethics - Professional ethics principles - Ethical dilemmas and resolution |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Contract law basics - Legal system fundamentals - Employment law essentials |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Being able to be trusted by others to be dependable reflects the personal quality identified by the CIMA Code of Ethics as:
- A. Respect
- B. Reliability
- C. Traditionalism
- D. Transparency
Correct Answer: B 🗳️
Danny holds 1%, Edward 2% and Fozia 3% of the issued share capital of Vee Ltd. Which of these shareholders, acting alone or together, hold the minimum percentage to entitle them to require the company to circulate a written statement of their views to all those entitled to receive notice of the forthcoming annual general meeting?
- A. Danny and Fozia.
- B. Danny and Edward.
- C. Fozia alone.
- D. Edward and Fozia.
Correct Answer: D 🗳️
Which THREE of the following represent the impact of one of the seven principles of public life on accountants?
When awarding contracts accountants should ensure that this is based upon objective measures of comparative merit.
- A. Accountants should act solely in the public interest and should therefore not make a profit from their professional advice to clients.
- B. Accountants should avoid any conflicts of interest in their professional conduct
- C. Accountants should be publicly open about the reasons for their decisions within the companies they work for.
- D. Accountants should ensure that they only restrict information about their clients when the public interest so demands it
- E. Accountants should promote and support the seven principles in public life through leadership and example.
Correct Answer: C,D,E 🗳️
Zed plc wishes to issue £500,000 of shares on terms that the holders will receive a dividend before the other shareholders and they will be bought back by the company in 12 months' time. Which of the following best describes these shares?
- A. Redeemable preference shares
- B. Redeemable ordinary shares
- C. Ordinary shares
- D. Preference shares
Correct Answer: A 🗳️
Which of the following is an advantage of carrying on a business through the medium of a private company limited by shares?
- A. The fact that business can be carried on with a minimum of two directors
- B. The ability to carry on business without holding an annual general meeting
- C. The ability to keep the articles of association private
- D. The fact that business can be earned on with a minimum of one company secretary.
Correct Answer: B 🗳️
