Prepare with CIMA BA4 exam practice material, pass for sure
Updated: May 31, 2026
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CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
1. Complying with relevant laws and legislations demonstrates part of which CIMA Code of Ethics fundamental principle?
A) Professional behavior
B) Responsibility
C) Objectivity
D) Integrity
2. Which of the following statements suggests that A is an employee in relation to the work he carries out for BCD Ltd?
i. He is required to provide his own tools.
ii. He is required to carry out his work personally and is not free to send a substitute.
iii. He is in receipt of pay after income tax has been deducted under PAYE.
A) (ii) and (iii) only
B) (i), (ii) and (iii)
C) (i) and (ii) only
D) (i) and (iii) only
3. Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?
A) The identification of an independent director as primary shareholder contact
B) The separation of the roles of Director and Company Secretary
C) The appointment of independent non-executive directors to the Board
D) The establishment of an audit committee
4. According to CIMA, which TWO of the following is true of ethical behavior in relation to professional accountants?
Ethical behavior is:
A) A fundamental part of professional behavior
B) Optional for CIMA members
C) As important as technical competence
D) Legally required of accountants
5. Which of the following is not a legal person?
A) A firm of accountants.
B) A sole trader.
C) A public limited company.
D) A private limited company.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: A,C | Question # 5 Answer: A |
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