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CIMA Updated BA4 Exam Questions and Answers by leonie

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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: leonie
Question 36

Which ONE of the following statements is correct in relation to the UK Corporate Governance Code?

Options:

A.

If the Code is ignored by any company, no action may be taken as it has no legal status

B.

If any company fails to comply with the Code, the directors may be sued for breach of duty by the company on behalf of the shareholders

C.

If a public company fails to comply with the Code, it may be sued for breach of statutory duty by those who have suffered loss as a result

D.

If a listed public company fails to produce a report explaining why it has not implemented the Code's recommendations, it has acted in breach of the Code

Discussion
Question 37

Which of the following accountants have breached CIMA's ethical principle of professional behaviour: Select ALL that apply.

Options:

A.

Kara - Recently got a new job as a management account by lying about the number of accountancy qualifications she has.

B.

Mike - Posted a series of disparaging tweets about a rival external auditing firm.

C.

Tim - Told his friends at the pub how much money one of his clients had made in the last financial quarter.

D.

Sara - Accepted an offer of a free week's stay at a hotel she was due to audit.

E.

Dave - Most recent set of financial reports were found to contain inaccuracies because he didn't check them when he was finished.

Discussion
Question 38

You are the financial controller of SB Company, responsible for directing the budgeting process For the current year, you were instrumental in gaming approval of a particular manager's budget without modification. As a token of appreciation, the manager has given you a gift voucher for a local restaurant In considering whether or not to accept the gift, you should refer to which of the following fundamental ethical principles?

Options:

A.

Professional competence

B.

Credibility

C.

Integrity

D.

Professional behavior

Discussion
Question 39

A was disqualified from driving but continued his employment as a driver for XYZ plc. The company discovered that A had lost his driving license and immediately dismissed him without notice.  

 

Which of the following is correct? 

 i. As no notice was provided A's dismissal amounts to constructive dismissal.

ii. The employer was justified in dismissing A without notice as he was unable to continue his employment.

iii. A may make a claim for wrongful dismissal as, although his dismissal was justified, he was entitled to notice.  

Options:

A.

(i) only

B.

(ii) only

C.

(i) and (ii) only

D.

(iii) only

Discussion
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