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BA4 Fundamentals of Ethics, Corporate Governance and Business Law is now Stable and With Pass Result | Test Your Knowledge for Free

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Fundamentals of Ethics, Corporate Governance and Business Law

Last Update 1 day ago
Total Questions : 661

Dive into our fully updated and stable BA4 practice test platform, featuring all the latest CIMA Certificate exam questions added this week. Our preparation tool is more than just a CIMA study aid; it's a strategic advantage.

Our free CIMA Certificate practice questions crafted to reflect the domains and difficulty of the actual exam. The detailed rationales explain the 'why' behind each answer, reinforcing key concepts about BA4. Use this test to pinpoint which areas you need to focus your study on.

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Question # 21

Which of the following is entitled to initiate court action on behalf of a company? 

(i) The board.

(ii) The majority shareholders.

(iii) All the shareholders.

Options:

A.  

(i) only

B.  

(i) or (ii) only

C.  

(i) or (iii) only

D.  

(i), (ii) or (iii)

Discussion 0
Question # 22

ABC Accountants has taken out an advert in its local paper to promote its services.  Mr B, an account manager, is uncomfortable, as the advert says that ABC is expert in charitable tax issues, and he knows that none of the partners have that expertise. However, Mr B does not want to be thought of as a 'trouble maker' by bringing the matter up with his manager. Which TWO things should Mr B do?

Options:

A.  

Seek guidance from CIMA's Code of Ethics

B.  

Seek guidance from his line-manager

C.  

Do nothing

D.  

Speak to the local paper

Discussion 0
Question # 23

Which of the following is NOT a 'financial stakeholder' of an organization?

Options:

A.  

Customer

B.  

Employee

C.  

Government

D.  

Competitor

Discussion 0
Question # 24

In 2011 Exe Bank plc granted a loan of £200,000 to Wye Ltd secured by a fixed charge over the company's land and a floating charge over all the company's other assets. Wye Ltd remains solvent but has now failed to meet its monthly repayments for three months.

 

Which of the following options are available to Exe Bank plc?

(i) Sue Wye Ltd for breach of contract.

(ii) Appoint an administrator

(iii) Petition for the compulsory winding up of Wye Ltd.

Options:

A.  

(i) only

B.  

(ii) only

C.  

(i) and (ii) only

D.  

(i), (ii) and (iii)

Discussion 0
Question # 25

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?

Options:

A.  

Yes - unauthorized reproduction would be regarded by the manufacturer as software piracy

B.  

Maybe - depending on whether he uses the software for personal or business use

C.  

Maybe - depending on whether his income is really insufficient to cover the cost of software purchase

D.  

No - one additional copy of the software makes no difference to the manufacturer, so this is not an ethical issue

Discussion 0
Question # 26

Which of the following are not owed duties by the directors? 

(i) The company as whole.

(ii) Individual shareholders.

(iii) All the present and future shareholders.

Options:

A.  

(i) and (ii) only

B.  

(ii) only

C.  

(ii) and (iii) only

D.  

(iii) only

Discussion 0
Question # 27

An internal auditor discovered evidence of a fraud earned out by an employee who worked in the accounting department. The auditor concluded that the fraud had been possible because of unsatisfactory segregation of duties in the department.

Poor segregation between which of the following duties would provide the best opportunity for this type of fraud to occur?

Options:

A.  

Issuing both sales invoices and purchase invoices.

B.  

Issuing sates invoices, and recording payments to suppliers in the ledger.

C.  

Receiving payments from customers, and recording them in the ledger

D.  

Receiving purchase invoices, and banking payments from customers.

Discussion 0
Question # 28

What is an essential quality for a professional accountant?

Options:

A.  

Ethical acumen

B.  

Emotional intelligence

C.  

Emotional sensitivity

D.  

Listening skills

Discussion 0
Question # 29

Zed plc wishes to issue £500,000 of shares on terms that the holders will receive a dividend before the other shareholders and they will be bought back by the company in 12 months' time. Which of the following best describes these shares?

Options:

A.  

Ordinary shares

B.  

Redeemable ordinary shares

C.  

Preference shares

D.  

Redeemable preference shares

Discussion 0
Question # 30

A Ltd is under contract to manufacture machinery for B Ltd for £200,000. Which of the following is a valid excuse for A Ltd failing to complete the contract on time?

Options:

A.  

A Ltd's factory was flooded.

B.  

A Ltd had taken on too many orders and had to give priority to its regular customers.

C.  

A Ltd's employees went out on strike.

D.  

A number of A Ltd's key workers were absent through illness.

Discussion 0
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