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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| General Principles of the Legal System, Contract and Employment Law | 15% | - Essential elements of a valid contract - Terms, breach and remedies of contract - Structure and sources of law - Employment law, rights and obligations |
| Company Administration | 10% | - Formation and constitution of companies - Company financing and capital - Corporate insolvency and administration - Types of business organizations |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility and sustainability - Roles and responsibilities of directors and officers - External audit and assurance - Principles and frameworks of corporate governance - Internal control and risk management |
| Business Ethics and Ethical Conflict | 30% | - CIMA Code of Ethics and professional values - Identification and resolution of ethical dilemmas - Concepts of ethics and business ethics - Ethics vs law and regulation |
BA4 Exam FAQs: Clear Answers, No Fluff
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The CIMA Fundamentals of Ethics - Corporate Governance and Business Law blueprint is organized into 4 domains, led by Business Ethics and Ethical Conflict (30%), Corporate Governance, Controls and Corporate Social Responsibility (45%), and General Principles of the Legal System, Contract and Employment Law (15%). The complete weighted syllabus appears above on this page — it is the checklist your preparation should be measured against.
You will face 85 questions within 120 minutes on the BA4 exam. The real exam pressure comes from that ratio — knowledge alone does not finish exams on time. Rehearse with the GuideTorrent test engine's timed mode, repeat the same question sets until the answers consolidate, and pacing stops being a risk factor.
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CIMA lists these training resources for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law:
Courses build the framework; repeated practice consolidates it. Pair whichever resource you choose with 660 practice questions from GuideTorrent and important knowledge points stay learned, not just seen.
The BA4 exam — full title Fundamentals of Ethics - Corporate Governance and Business Law — is CIMA's own certification test, and passing it awards the CIMA Certificate in Business Accounting (Cert BA) certification at the Certificate / Foundational level. The certificate is valuable precisely because it is demanding: it proves to employers that your skills survived a vendor-built examination. It also serves as a stepping stone toward CIMA Professional Qualification, CIMA Certificate in Business Accounting.
The passing score is 100/150, and the official registration fee is £77 / $105 / €90 (varies by region). Note that the fee pays for a single attempt — a retake is charged at full price again, which is the expensive way to discover weak spots. The cheaper discovery method is self-testing: drill 660 practice questions at GuideTorrent in timed mode until your scores clear the passing mark with room to spare, then register.
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following is INCORRECT?
- A. A company secretary is an officer and not an employee of the company
- B. A company secretary of a public company must be appropriately qualified
- C. A company secretary may be dismissed by the board
- D. A person may be appointed company secretary for life
Correct Answer: A 🗳️
Exe Ltd contracted to manufacture and deliver machinery to Wye plc for a price of £100,000. As required by the contract, Wye plc paid a deposit to Exe Ltd of £20,000. In order to fulfil its contract it has been necessary for Exe Ltd to purchase specialist tools and equipment. Before the contract was completed, Exe Ltd's factory was destroyed by fire. Neither Exe Ltd nor Wye plc was in any way responsible for the fire.
Which of the following is INCORRECT?
(i) The contract between Exe Ltd and Wye plc has become frustrated.
(ii) The contract may remain enforceable if the parties have agreed a force majeure clause which specifies the repercussions of a factory fire.
(iii) As the deposit was payable before the contract became unenforceable, Wye plc will lose its deposit of £20,000.
- A. (iii) only
- B. (ii) and (iii) only
- C. (ii) only
- D. (i) only
Correct Answer: A 🗳️
Which ONE of the following might NOT be the consequence of unethical behavior by a professional body?
- A. Loss of Chartered Institute status
- B. Systematic widespread fraud
- C. Undermined credibility
- D. Loss of reputation
Correct Answer: B 🗳️
Who is bound by the articles of association?
- A. The company
- B. Shareholders
- C. The company + Shareholders
- D. Stakeholders
- E. The company + Stakeholders
Correct Answer: C 🗳️
S is management accountant for a small construction company. The company's financial year is due to end in a few weeks. The company has a number of large construction projects, one of which is behind schedule. One of the directors of the company has asked S to raise an invoice for a progress payment that is due on completion of the next phase of the contract. S knows that this phase will not be complete until after the year end, but the director says that the client needs the invoice now, to allow them to process it in time for payment when the phase is complete.
Which THREE of the following would it be appropriate for S to do?
- A. Refuse
- B. Ask for advice from the company's external auditors
- C. Bring the matter to the attention of the managing director
- D. Challenge the request
- E. Do as requested
- F. Ask for confirmation in writing from the director
Correct Answer: A,C,D 🗳️
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