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CIMA BA4 Exam Questions
BA4 - Fundamentals of Ethics, Corporate Governance and Business Law (Page 3 )

Updated On: 19-Apr-2026
Page 3 of 102
PDF with 661 Questions

Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?

  1. The separation of the roles of Chairman and Managing Director
  2. The appointment of competent accountants in the finance function
  3. The establishment of an audit committee
  4. The reporting to shareholders of risks and internal controls

Answer(s): B



Which of the following is a 'financial stakeholder' of an organization?

  1. Media
  2. Employee
  3. Non-governmental organizations
  4. Competitor

Answer(s): B



Which of the following is incorrect?

  1. All courts below the Supreme Court may refer a case involving European Law to the European Court of Justice for a preliminary ruling.
  2. Supreme Court must refer a case involving European Law to the European Court of Justice for a preliminary ruling.
  3. An English court is not bound to give effect to a preliminary ruling of the European Court of Justice.
  4. A preliminary ruling of the European Court of Justice is sent back to the Court which referred the question and must be given effect by that court.

Answer(s): C



Maintaining professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service demonstrates the CIMA Code of Ethics fundamental principle of:

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

Answer(s): C



B agreed in his contract that he would not work for a competitor of Gee Ltd for a period of 12 months after leaving the company's employment. On leaving Gee Ltd, B worked for Zed Ltd, a competitor of Gee Ltd. If the restriction in B's contract with Gee Ltd should be found to be reasonable, which of the following remedies is Gee Ltd entitled to?

(i) A decree of specific performance forcing B to comply with his contract with Gee Ltd.

(ii) Damages in respect of any loss caused by B's breach of contract.

(iii) An injunction to stop B working for Zed Ltd.

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

Answer(s): C



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