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Free BA4 Exam Braindumps (page: 23)

Page 23 of 126
PDF with 661 Questions

Working late one evening, you see a colleague copying information on to series of CD Roms. He tells you that software is too expensive for him to afford for his home computer

but that he needs the software for his own personal use and in case he might take work home at some point. Is this an ethical issue and why?

  1. Yes - unauthorized reproduction would be regarded by the manufacturer as software piracy
  2. Maybe - depending on whether he uses the software for personal or business use
  3. Maybe - depending on whether his income is really insufficient to cover the cost of software purchase
  4. No - one additional copy of the software makes no difference to the manufacturer, so this is not an ethical issue

Answer(s): A



In relation to corporate governance, which of the following statements best describes the situation in the UK?

  1. All corporate governance is enforceable in law
  2. Some corporate governance is enforceable in law
  3. No corporate governance is enforceable in law
  4. There is little or no corporate governance

Answer(s): B



According to the CIMA code of ethics, if appropriate safeguards cannot be identified to address threats to compliance with fundamental principles, a professional accountant should:

  1. Proceed unless the situation will involve breaking the law
  2. Proceed with necessary caution
  3. Identify the situation to superiors before continuing with the professional service involved
  4. Refuse to remain associated with the matter creating the conflict, where possible

Answer(s): D



Which of the following statements is correct in relation to the "maintenance of capital" principle?

  1. A company cannot use its share capital which must be set aside as a fund for creditors.
  2. In general, a company can use its share capital for any reason whatsoever, as long as it ensures that there is sufficient remaining to meet the company's debts.
  3. In general, a company is not able to freely return its share capital to its members.
  4. A company cannot use its share capital, and may only return it to its members with the permission of the court.

Answer(s): C



Page 23 of 126



Post your Comments and Discuss CIMA BA4 exam with other Community members:

Patricia commented on May 01, 2024
The term "law as the basis of action " is it not a rules based approach?
Anonymous
upvote

Chamika Makolage commented on March 03, 2024
Best questions
NETHERLANDS
upvote

Ruzmina commented on August 11, 2023
Thank you ?? Soo much,
Anonymous
upvote