Pass your actual test with our CIMA BA4 training material at first attempt
Updated: Sep 06, 2026
No. of Questions: 660 Questions & Answers with Testing Engine
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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Fundamentals of Ethics, Corporate Governance and Business Law |
| Exam Number: | BA4 |
| Real Exam Qty: | 85 |
| Exam Price: | £77 / $105 / €90 (varies by region) |
| Exam Duration: | 120 minutes |
| Passing Score: | 100/150 |
| Related Certifications: | CIMA Professional Qualification CIMA Certificate in Business Accounting |
| Available Languages: | English |
| Exam Format: | Objective Test, Multiple Choice, Drag and Drop, Number Entry, Computer-Based Exam (CBE) |
| Certificate Validity Period: | Lifetime |
| Recommended Training: | CIMA Official Study Materials Kaplan Approved Study Text |
| Exam Registration: | Pearson VUE Booking CIMA Official Registration |
| Sample Questions: | CIMA BA4 Sample Questions |
| Exam Way: | Computer-based on-demand exam at Pearson VUE test centers or online remote proctoring |
| Pre Condition: | No formal entry requirements; open to all candidates; good English and basic numeracy recommended |
| Official Syllabus URL: | https://www.cimaglobal.com/study-with-us/certificate-level/ba4/ |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: General Principles of the Legal System, Contract and Employment Law | 15% | - Essential elements of a valid contract - Terms, breach and remedies of contract - Structure and sources of law - Employment law, rights and obligations |
| Topic 2: Company Administration | 10% | - Company financing and capital - Formation and constitution of companies - Corporate insolvency and administration - Types of business organizations |
| Topic 3: Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - CIMA Code of Ethics and professional values - Ethics vs law and regulation - Identification and resolution of ethical dilemmas |
| Topic 4: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Roles and responsibilities of directors and officers - Corporate social responsibility and sustainability - Principles and frameworks of corporate governance - Internal control and risk management - External audit and assurance |
The introduction of restrictions on how companies are permitted to advertise to children is a UK government reaction to a tension between:
A company's board of directors is found to have committed widespread fraud and engaged in a wide range of unethical practices. Which of the following is the LEAST likely consequence of this?
Miss B is working closely with Mr L to deliver an important report on the efficiency of Mr L's department. They have had to work late together several times, and last night they went out to dinner afterwards. Miss B is starting to think she may have feelings for Mr L.
Could her independence be called into question?
Which of the 'fundamental principles' of CIMA's Code of Ethics is defined as follows?
"A professional accountant should be straightforward and honest in all professional and business relationships"
Which of the following countries does not have a written constitution?
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