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CIMA BA4 Exam Overview:

CIMA BA4 Exam Syllabus Topics:

CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

1. Kane is a management accountant for business in the City. When looking through the company's latest financial reports he finds that company has been paying far less tax than it should be.
After consulting the company's management, Kane discovers that the company had been deliberately paying less tax and are not interested in taking action to rectify it.
As Kane has done all he can to try and solve the issue himself, it's clear that he now needs to take steps to disassociate himself from the misleading information.
How might he do this?
Select ALL that apply.

A) Determine whether he should report the issue.
B) Manipulate the company's accounts so that the right amount of tax is paid.
C) Resign from the company.
D) Destroy all documents that contain information regarding the company's tax avoidance.
E) Consider getting legal advice.

2. Which of the following is INCORRECT regarding the differences between a general partnership and a company limited by shares?
(i) Both a partnership and a company are formed by registration with the Registrar of Companies.
(ii) All partners are agents of the firm and all directors are agents of the company.
(iii) All partners are fully liable for the firm's debts and the company is fully liable for its own debts.

A) (iii) only
B) (i) and (iii) only
C) (i) only
D) (i) and (ii) only

3. B a new employee, has noticed that other members of staff in the company falsely complete their timesheets at the end of the month, making it look like they have worked more hours than they actually have.
When asked about it, C. another employee stated that management were aware of the practice, but they were happy to tolerate this as long as it was a limited amount extra, and it was up to B to decide whether or not to do the same B decided to add a few extra unworked hours to her own timesheet This is an example of what type of influence on ethical behavior?

A) Professional codes of ethics
B) Corporate governance
C) Peer pressure
D) Corporate culture

4. Which of the following has overall responsibility for enforcing the Health and Safety at Work Act 1974 and its related legislation?
i. The Health and Safety Commission
ii. The Health and Safety Executive
iii. The Health and Safety Inspectorate

A) (iii) only
B) (i) only
C) (ii) only
D) (i) and (ii) only

5. You work for a company based in a capital city that leases office space to other organizations. Which of the following corporate issues is not related to ethics or social responsibility?

A) Whether your buildings provide a safe and secure environment for workers and visitors
B) The energy efficiency of the buildings that you rent out
C) Honest and transparent contracts with your customers
D) Having the prestige of renting out some of a capital city's most famous landmarks

Solutions: