In 2026, preparing for the BA4 exam does not require blocking out your evenings for months. ExamTorrent supports self-paced study with 660 practice questions available the moment you have time — plus a written refund policy for candidates who sit the exam within 60 days and do not pass.
CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Identification and resolution of ethical dilemmas - Concepts of ethics and business ethics - Ethics vs law and regulation - CIMA Code of Ethics and professional values |
| Topic 2: General Principles of the Legal System, Contract and Employment Law | 15% | - Structure and sources of law - Essential elements of a valid contract - Terms, breach and remedies of contract - Employment law, rights and obligations |
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - External audit and assurance - Internal control and risk management - Roles and responsibilities of directors and officers - Principles and frameworks of corporate governance - Corporate social responsibility and sustainability |
| Topic 4: Company Administration | 10% | - Corporate insolvency and administration - Types of business organizations - Company financing and capital - Formation and constitution of companies |
Common Questions About the CIMA Fundamentals of Ethics - Corporate Governance and Business Law Exam
The CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam includes 85 and runs for 120 minutes. Practice pacing with the timed modes in the ExamTorrent engines so exam-day time pressure feels familiar rather than frightening.
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No formal entry requirements; open to all candidates; good English and basic numeracy recommended Since requirements can change, verify the current rules on the official CIMA exam page before scheduling.
The official CIMA Fundamentals of Ethics - Corporate Governance and Business Law outline organizes the exam into 4 domains. The three largest are Corporate Governance, Controls and Corporate Social Responsibility (45%), Company Administration (10%), and General Principles of the Legal System, Contract and Employment Law (15%). See the full list in the topics section above — the 660 practice questions at ExamTorrent address every domain there.
The BA4 exam is a CIMA certification exam that measures the skills defined in the CIMA Fundamentals of Ethics - Corporate Governance and Business Law syllabus shown above. It feeds into these credential paths: CIMA Professional Qualification, CIMA Certificate in Business Accounting. Candidates range from students to seasoned professionals, and the material at ExamTorrent reflects that — 660 practice questions written in accessible language, with verified answers, in PDF, Desktop Test Engine, and Online Test Engine formats.
Yes — CIMA lists these recommended resources for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam:
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Registration for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam costs £77 / $105 / €90 (varies by region), and the passing score is 100/150. Retakes cost the same again, which is a good reason to measure your readiness with the ExamTorrent practice engines before booking.
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The complete CIMA Fundamentals of Ethics - Corporate Governance and Business Law preparation set: 660 practice questions in three formats — a printable, expert-prepared PDF with instant download; a Desktop Test Engine for Windows with two practice modes and offline access that simulates the real exam; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS, with test history and performance review. A free demo lets you sample everything first, updates are free for 365 days, renewal afterward costs 50% of the standard price, and installations are unlimited.
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the following statements is incorrect in relation to written resolutions?
- A. Written resolutions may only be passed by private companies.
- B. A written resolution is only valid when it has been signed by all those who were entitled to attend and vote at company meetings.
- C. A written resolution can be used in place of an ordinary or special resolution.
- D. In most cases, a written resolution may be used instead of holding a general meeting.
Correct Answer: B 🗳️
Which of the following is normally implied into a contract of employment?
- A. An employee's duty to disclose his own misconduct.
- B. A duty to provide a reference.
- C. A duty to pay wages.
- D. A duty to provide work.
Correct Answer: C 🗳️
An external auditor has concluded that the financial statements of a company fairly reflect the financial position of a company. The report which the auditor issues will include which of the following?
1. Details of the company's directors
2. Details of managements' responsibilities.
3. Details of the company's performance.
- A. 1 and 3 only
- B. 2 only
- C. 1 and 2 only
- D. 1,2 and 3
Correct Answer: B 🗳️
A company is considering having an external audit. It knows the benefits of doing so, though is unsure of the disadvantages.
Which of the following are reasons why the company might not want to have an external audit?
Select ALL that apply.
- A. Reputation with stakeholders will decrease.
- B. It will take a long time.
- C. It will cost a lot of money.
- D. Shareholders may become concerned about the state of the company.
- E. There is a risk of confidential information leaking.
- F. Interests of shareholders and directors may become unaligned if they aren't already.
Correct Answer: B,C,E 🗳️
Which of the following cases of dismissal are likely to be deemed automatically fair by an employment tribunal?
- A. Sara - An accountant who was dismissed for lying about her qualifications during her initial interview.
- B. Tom - A 75-year-old firefighter whose boss made him retire because of the physical nature of the job.
- C. Anita - An employee at an IT firm who was dismissed by her boss because she is a graduate who doesn't have much experience.
- D. Bob - An employee at a biscuit factory who was dismissed because the company they worked for wanted to save money despite having no debts.
- E. Nigel - A security guard who had been dismissed for drinking on the job.
Correct Answer: A,B,E 🗳️
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