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Free BA4 Exam Braindumps (page: 66)

Page 65 of 126
PDF with 661 Questions

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

  1. The establishment of a risk committee
  2. The separation of the roles of Chairman and Chief Executive
  3. The identification of an independent director as primary shareholder contact
  4. The appointment of independent non-executive directors to the Board

Answer(s): A



Which of the following courses of action is NOT part of the process that the CIMA Code of Ethics expects of professional accountants in resolving an ethical conflict?

  1. Determine the appropriate course of action that is consistent with the fundamental principles identified
  2. Evaluate the consequences of each possible course of action
  3. Consult with other appropriate persons within the firm or employing organization for help if the matter remains unresolved
  4. Proceed with the course of action that would do least damage to a professional accountant's career prospects

Answer(s): D



Which of the following is NOT an obligation imposed on all professional accountants by the principle of objectivity?

Not to compromise their professional or business judgment because of:

  1. Bias
  2. Conflict of interest
  3. The undue influence of others
  4. Honesty

Answer(s): D



Which of the 'fundamental principles' of CIMA's Code of Ethics is defined as follows?

"A professional accountant should comply with the relevant laws and regulations and should avoid any action that discredits the profession"

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

Answer(s): D






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