Free BA4 Exam Braindumps (page: 40)

Page 40 of 126

In the UK, the body responsible for establishing standards and related guidance for accountants providing assurance services is:

  1. The Professional Oversight Board for Accountancy
  2. The International Federation of Accountants
  3. The Financial Reporting Council
  4. The Auditing Practices Board

Answer(s): D



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"

  1. Integrity
  2. Objectivity
  3. Professional competence and due care
  4. Professional behavior

Answer(s): A



In the event of a conflict between European Law and French Law which will prevail?

  1. French private law
  2. French public law
  3. The French Code Civile
  4. European law

Answer(s): D



Wye Ltd is considering appointing Anne as a director of the company. Which of the following is incorrect?

(i) If Anne is an un-discharged bankrupt, she cannot act as a company director.

(ii) If Anne is the subject of a disqualification order, she cannot act as a company director.

(iii) If Anne has already been appointed a director of another company, she cannot also act as a director of Wye Ltd.

  1. (i) only
  2. (ii) only
  3. (iii) only
  4. (ii) and (iii) only

Answer(s): C



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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
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Chamika Makolage commented on March 03, 2024
Best questions
NETHERLANDS
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Ruzmina commented on August 11, 2023
Thank you ?? Soo much,
Anonymous
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