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Last Updated: Sep 17, 2026
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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Roles and responsibilities of directors and officers - Corporate social responsibility and sustainability - External audit and assurance - Internal control and risk management - Principles and frameworks of corporate governance |
| Topic 2: Company Administration | 10% | - Formation and constitution of companies - Corporate insolvency and administration - Company financing and capital - Types of business organizations |
| Topic 3: General Principles of the Legal System, Contract and Employment Law | 15% | - Terms, breach and remedies of contract - Employment law, rights and obligations - Structure and sources of law - Essential elements of a valid contract |
| Topic 4: Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - Ethics vs law and regulation - Identification and resolution of ethical dilemmas - CIMA Code of Ethics and professional values |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
How might a company ensure that the roles and responsibilities of its board and management are made clear and publicly known?
- A. Ensure such details are included in the its annual report.
- B. Adhere to the principles outlined in the Sarbanes-Oxley Act.
- C. Ensure it has an audit committee, remuneration committee and a nominations committee.
- D. Highlight this information during its AGM.
Correct Answer: A 🗳️
Rank the following, starting with the highest court:
(i) Court of Appeal (Civil)
(ii) Supreme Court
(iii) County Court
(iv) High Court
- A. (ii), (i), (iv), (iii)
- B. (i), (ii), (iii), (v)
- C. (i), (ii), (iv), (iii)
- D. (ii), (iv), (i), (iii)
Correct Answer: A 🗳️
Anne, Bill, Chris and Diane are the only directors of ABCD Ltd. Bill is the Chairman of the board and has a casting vote. A board meeting was called to consider a proposal to enter into a contract with EFG Ltd.
Which of the following is INCORRECT?
- A. The proposal is lost if only two of Anne, Chris and Diane vote in favor
- B. If Bill and one other director votes in favor, Bill can use his casting vote to carry the proposal
- C. As Bill is the Chairman, the board cannot validly resolve to contract with EFG Ltd without Bill's consent
- D. The board has validly resolved to contract with EFG Ltd if any three of the directors vote in favor
Correct Answer: C 🗳️
Which of the following is the responsibility of the Chairman, according to the UK Corporate Governance Code?
- A. Controlling the workings of the Board
- B. Operational control
- C. Authorizing major investments
- D. Carrying out the policies of the Board
Correct Answer: A 🗳️
Which of the following describes a principles-based approach to ethical standards in an organisation?
The objective behind the approach is to:
- A. detect ethical non-compliance It focuses on the development of discipline and obedience and its standards are explicit
- B. prevent ethical non-compliance It motivates through values and its standards are explicit
- C. detect ethical non-compliance It motivates through fear and its standards are implicit
- D. prevent ethical non-compliance It focuses on the development and application of individual judgment and standards are implicit
Correct Answer: D 🗳️
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