CIMA CIMAPRA17-BA4-1 Free Sample Exam Questions 2026

Here you can get the actual CIMA CIMAPRA17-BA4-1 exam questions and answers in PDF for free and for all questions premium file. These best BA4 - Fundamentals of Ethics, Corporate Governance and Business Law Exam CIMAPRA17-BA4-1 PDF questions are for every CIMA users. Real CIMAPRA17-BA4-1 exam dumps that will assist you to crack the %certification% certification exam in the PDF format. For Advance preparation premium PDF files available for perfect exam preparation on reilable price option.

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Total Questions: 661

Questions & Answers PDF

• Question 1

  

  Which of the following are included in CIMA's practical proposals for better reporting of corporate governance?

  • The Chief Executive should communicate information regarding the performance of individual directors to the shareholders
  • The company should explain how the information needs of the shareholders have been met during the year
  • The Chairman's views on good governance and the culture of the board should be communicated
  • 1 only
  • 1 and 2 only
  • 2 and 3 only
  • 1,2 and 3

  Reveal Answer Answer: B Next Question

• Question 2

  

  Which of the following statements is correct following the enactment of the Companies Act 2006?

  • A public company must hold an annual general meeting within six months of the end of its accounting reference date.
  • A private company is no longer required to hold an annual general meeting.
  • A private company must give 21 days' notice of a general meeting.
  • (i) and (ii) only
  • (ii) and (iii) only
  • (i) and (iii) only
  • (i), (ii) and (iii)

  Reveal Answer Answer: A Next Question

• Question 3

  

  Which of the following contracts might be specifically enforceable?

  • A has contracted to sell his house to B but has changed his mind and no longer wishes to sell it.
  • C has contracted to buy a new Ford motor car but the garage is now refusing to honor the contract.
  • D has contracted to purchase a number of tins of fruit for her business but the seller has now stated that he no longer wishes to proceed with the contract.
  • E has contracted to sing at a concert organized by F, but E has withdrawn as he has received a more lucrative offer from G.

  Reveal Answer Answer: A Next Question

• Question 4

  

  Which of the following deal with most criminal matters in China?

  • Mediation Committees
  • The courts
  • Regional tribunals
  • Urban forums

  Reveal Answer Answer: A Next Question

• Question 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?

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

  Reveal Answer Answer: D Next Question

• Question 6

  

  Which of the following best describes "independence of mind" as referred to in CIMA's Code of Ethics

  • It separates a professional accountant from the rest of society
  • It ensures a professional accountant always tries to avoid any action which discredits the profession.
  • It permits the expression of a conclusion without being affected by influences that compromise professional judgement
  • It ensures a professional accountant is straightforward and honest in all professional and business
  • relationships

  Reveal Answer Answer: C Next Question

• Question 7

  

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

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

  Reveal Answer Answer: D Next Question

• Question 8

  

  Which ONE of the following is NOT a personal consequence of unethical behavior?

  • Loss of reputation
  • Loss of earnings
  • Loss of job
  • Loss of life

  Reveal Answer Answer: D Next Question

• Question 9

  

  Which of the following identifies criminal as opposed to civil proceedings?

  • The case was heard by the Supreme Court.
  • The case was proved beyond reasonable doubt.
  • The case was brought by a claimant.
  • The case resulted in an award of damages.

  Reveal Answer Answer: B Next Question

• Question 10

  

  Which of the following auditors would need to issue a disclaimer of opinion? Select ALL that apply.

  • Miguel - Unable to conduct a full audit due to the client's refusal to provide access to the company's financial records.
  • Abe - Has limited time to complete an audit, so performs a brief check of each department
  • India - Has noticed that the company she is auditing has adopted a new set of accounting rules unusually early.
  • Sean - Discovers during an audit that the company has overstated the value of its assets.

  Reveal Answer Answer: A, ,B Next Question

Page: 1 / 133
Total Questions: 661

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