PDF Version DemoFacing the BA4 exam without confidence usually means facing it without rehearsal. The 660 CIMA Fundamentals of Ethics - Corporate Governance and Business Law practice questions at ActualPDF replace uncertainty with repetition, and in 2026 that remains the reliable formula.
CIMA BA4 Exam Overview:
| Certification Vendor: | The Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Fundamentals of Ethics, Corporate Governance and Business Law |
| Exam Number: | BA4 |
| Related Certifications: | CIMA Certificate in Business Accounting |
| Exam Price: | Variable by region (see official CIMA exam fees) |
| Exam Duration: | 120 minutes |
| Exam Format: | Computer-Based, Number entry, Drag and drop, Multiple choice, Objective Test |
| Passing Score: | 70% (scaled score of 100/150) |
| Available Languages: | English |
| Real Exam Qty: | 85 |
| Sample Questions: |  |
| Exam Way: | Computer-based objective test available at Pearson VUE centres or online on demand. |
| Pre Condition: | No formal prerequisites (open to all candidates with sufficient English and numeracy skills). |
| Official Syllabus URL: | https://hub.cimaglobal.com/resources/study-and-exam-guide-ba4 |
CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Ethics and Ethical Conflict | 30% | - Ethical dilemmas and resolution - Professional ethics principles - Nature and importance of ethics |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Contract law basics - Employment law essentials - Legal system fundamentals |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Corporate social responsibility (CSR) - Role of board and directors - Principles of corporate governance - Internal controls and audit |
| Company Administration | 10% | - Administration and management of companies - Types of business organisation |
CIMA BA4 Exam: FAQ for Serious Candidates
CIMA Fundamentals of Ethics - Corporate Governance and Business Law is an official The Chartered Institute of Management Accountants (CIMA) exam, listed under exam code BA4. A passing result earns you the CIMA Certification certification at the Certificate level. It also ties into CIMA Certificate in Business Accounting, extending its value across your certification roadmap. Employers read this credential as verified competence, which is why it keeps appearing in job requirements.
Expect 85 questions inside 120 minutes on the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam. That pace punishes hesitation, so rehearse it: the ActualPDF software engine simulates the real exam scene, reminds you of the questions you got wrong, and pushes you to re-practice them until the clock stops being your enemy.
Passing CIMA Fundamentals of Ethics - Corporate Governance and Business Law requires 70% (scaled score of 100/150), and the official registration fee is Variable by region (see official CIMA exam fees). Retakes charge the full Variable by region (see official CIMA exam fees) again, which is why experienced candidates treat preparation as the cheaper exam fee. Verify your readiness with repeated ActualPDF practice scores above the requirement before you commit to a date.
No formal prerequisites (open to all candidates with sufficient English and numeracy skills).
Requirements evolve, so confirm the current conditions before registering on the official exam page.
Yes. ActualPDF provides a free download demo of the CIMA Fundamentals of Ethics - Corporate Governance and Business Law material, so you can check the content before choosing a version. After purchase, a one-year warranty covers you: the latest version is sent to you as it releases, free for 365 days, and after expiry you can extend the update service at a 50% discount.
Your purchase is covered by a 100% money-back guarantee with clear conditions. Take the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam within 60 days of purchase; if you fail, provide your unqualified result by submitting a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and the full refund is processed within 7 days. The exam must match your product, candidate and payer names must match, and attempts within 3 days of purchase, unused downloads, free materials, and expired orders are not covered. Alternatively, exchange for two other exam products of equal value, free, or wait for updates while keeping your original product's update service.
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The CIMA Fundamentals of Ethics - Corporate Governance and Business Law syllabus spans 4 domains, led by Company Administration (10%), Corporate Governance, Controls and Corporate Social Responsibility (45%), and General Principles of the Legal System, Contract and Employment Law (15%). The complete topic list is published above; candidates who study the map first rarely get lost later.
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Jimmy wants to sell his scooter, so he puts an advert on the internet with a price of £50.
He quickly gets an offer for the full amount, but then decides that he doesn't want to sell his scooter after all!
The buyer complains and threatens to report jimmy to the police.
This doesn't worry Jimmy as he knows he is not legally obliged to sell his scooter. Why is this?
- A. Because a seller can choose to withdraw their item whenever they want.
- B. Because the advertisement was an open offer.
- C. Actually, jimmy does have to sell the scooter.
- D. Because jimmy only stated that he intended to sell the scooter.
A company's sales team has been told that all planned salary increases and bonuses will be stopped if any member of the team fails to achieve his or her sales target. The team achieves targets but management is surprised by the number of customers who contact the company to complain about aggressive or misleading sales practices. Is this an ethical issue and why?
- A. Yes - the sales team are entirely at fault and should be dismissed
- B. Yes - management has put the sales team under a lot of pressure and members of the team appear to have engaged in unethical sales practices
- C. No - meeting sales targets is a business, not an ethical issue
- D. No - the management has behaved unfairly so the way that the sales team has responded is justified
Matty dreams of owning his own business but can't be bothered to follow the steps involved in setting one up.
What should he do?
- A. Set one up anyway but only complete the most important steps.
- B. Become a sole trader.
- C. Purchase an off the shelf company.
- D. Walk away from his dream - the only way he can own his own business is by following the steps involved in setting one up.
J is at his company's reception desk when the promotions manager of a new restaurant and bar nearby hands him a number of vouchers for cheap meals and drinks. At the promotion manager's request, J agrees to share out the vouchers among his company's employees. J does not earn much and is tempted to keep the vouchers for himself and his friends. Is this an ethical issue and why?
- A. No - the vouchers were given to J, so he can do what he likes with them
- B. Yes - promotional offers of this sort are unethical and J should throw away all of the vouchers
- C. Yes - the vouchers were given to J on the understanding that he would distribute them to other employees rather than keep them for himself
- D. No - as long as J gives vouchers to other company employees who earn as little as he does
Which of the following statements is correct?
- A. An employer is vicariously liable for all torts committed by employees and independent contractors.
- B. An employer is vicariously liable for all acts of his employees committed in the course of their employment.
- C. An employer is vicariously liable for torts committed by his employees in the course of their employment.
- D. An employer is vicariously liable for all the acts committed by employees and independent contractors.
