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CIMA Updated BA4 Exam Questions and Answers by preston

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CIMA BA4 Exam Overview :

Exam Name: Fundamentals of Ethics, Corporate Governance and Business Law
Exam Code: BA4 Dumps
Vendor: CIMA Certification: CIMA Certificate
Questions: 661 Q&A's Shared By: preston
Question 24

Which of the following may be liable to contribute to the assets of the company in the event of the company carrying on business at a time when it appeared that insolvency was inevitable?

Options:

A.

The current directors and shareholders of the company.

B.

The current and former directors of the company.

C.

The current directors of the company.

D.

The current directors and former shareholders of the company.

Discussion
Question 25

Which of the following are qualities the CIMA accountant are expected to display and develop? Select ALL that apply.

Options:

A.

Reliability

B.

Responsibility

C.

Respect

D.

Timeliness

E.

Courtesy

F.

Relevance

G.

Faithful representation

Discussion
Question 26

Miss K is a newly qualified accountant working in a highly respected local accountancy firm headed by Mr R, who is a pillar of the community.  One night, Miss K is at an out of town bar with friends, when she spots Mr R with Mrs E, a client of the firm. It is obvious they are having a secret affair. Is this an ethical issue?

Options:

A.

Yes, Mr R is involved in a potential conflict of interest by having an affair with a client

B.

No, what Mr R and Mrs E do in their own personal time is nobody else's business

C.

Yes, as professional accountants, Miss K and Mr R should not be drinking alcohol

D.

No, Miss K knows nothing about Mr R's private life, and may be mistaken about the affair

Discussion
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Question 27

Which TWO of the following are true of CIMA's conceptual framework approach to ethics?

Options:

A.

It provides an exhaustive list of all circumstances experienced by a professional accountant that may create threats to compliance with the fundamental principles

B.

It defines all relevant safeguards

C.

It requires a professional accountant to identify, evaluate and address threats to compliance with the fundamental principles

D.

It is not sufficient for a professional accountant in public practice merely to comply with the examples presented; rather, the framework should be applied to the particular circumstances faced

Discussion
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