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CIMA BA4 Exam Overview:

Certification Vendor:CIMA (Chartered Institute of Management Accountants)
Exam Name:Fundamentals of Ethics, Corporate Governance and Business Law
Exam Number:BA4
Real Exam Qty:85
Certificate Validity Period:Lifetime
Passing Score:100/150
Exam Duration:120 minutes
Available Languages:English
Exam Format:Objective Test, Number Entry, Drag and Drop, Multiple Choice, Computer-Based Exam (CBE)
Related Certifications:CIMA Certificate in Business Accounting
CIMA Professional Qualification
Exam Price:£77 / $105 / €90 (varies by region)
Recommended Training:Kaplan Approved Study Text
CIMA Official Study Materials
Exam Registration:CIMA Official Registration
Pearson VUE Booking
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based on-demand exam at Pearson VUE test centers or online remote proctoring
Pre Condition:No formal entry requirements; open to all candidates; good English and basic numeracy recommended
Official Syllabus URL:https://www.cimaglobal.com/study-with-us/certificate-level/ba4/

CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Company Administration10%- Types of business organizations
- Company financing and capital
- Formation and constitution of companies
- Corporate insolvency and administration
General Principles of the Legal System, Contract and Employment Law15%- Employment law, rights and obligations
- Structure and sources of law
- Terms, breach and remedies of contract
- Essential elements of a valid contract
Business Ethics and Ethical Conflict30%- Concepts of ethics and business ethics
- Ethics vs law and regulation
- CIMA Code of Ethics and professional values
- Identification and resolution of ethical dilemmas
Corporate Governance, Controls and Corporate Social Responsibility45%- External audit and assurance
- Internal control and risk management
- Principles and frameworks of corporate governance
- Roles and responsibilities of directors and officers
- Corporate social responsibility and sustainability

Everything Candidates Ask About the BA4 Exam

The CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam (exam code BA4) is the official CIMA exam that leads to the CIMA Certificate in Business Accounting (Cert BA) certification, sitting at the Certificate / Foundational level of the CIMA certification track. It is also connected with CIMA Professional Qualification, CIMA Certificate in Business Accounting. If this is the credential you are working toward, the 660 practice questions at Actual4Cert map directly to its objectives.

The CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam includes 85 questions, and you have 120 minutes to complete them. Divide the time limit by the question count and you get a tight average pace per item, so train yourself to flag time-consuming questions and return to them later instead of getting stuck. Before test day, run at least one full timed session in the Actual4Cert test engine under the same limits — the clock should never surprise you.

The passing score for CIMA Fundamentals of Ethics - Corporate Governance and Business Law is 100/150, and the official registration fee is £77 / $105 / €90 (varies by region). A failed attempt means paying that fee in full again, so your preparation budget deserves the same attention as your study plan. A practical rule: book your exam date only after you can finish a Actual4Cert practice test comfortably above the passing score more than once.

According to CIMA, candidates should meet the following before registering: No formal entry requirements; open to all candidates; good English and basic numeracy recommended. Requirements can change, so confirm the latest details on the official exam page before you register.

You can register for the CIMA Fundamentals of Ethics - Corporate Governance and Business Law exam through the official channels below:

Exam delivery: Computer-based on-demand exam at Pearson VUE test centers or online remote proctoring.

CIMA lists the following official training options for this exam:

Formal training builds the theory; pair it with the 660 practice questions from Actual4Cert to find out whether you are genuinely ready for the exam.

Yes. A free PDF demo of the BA4 practice questions is available to download, so you can judge the format and quality before paying anything. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount.

Your order is covered by a conditional 100% money-back guarantee: if you take the corresponding exam within 60 days of purchase and do not pass, you may apply for a full refund. Exams taken within 3 days of purchase are not eligible, nor are free materials or expired orders, and the candidate name must match the payer name. To claim, submit a scanned enrollment slip and your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Prefer to keep studying? You can instead exchange your purchase for two free products of equal value while keeping the update service on your original one. Delivery itself is immediate: your product unlocks for instant download right after payment and a copy is emailed to you within a minute — if nothing arrives within 2 hours, contact our support team. There is no limit on the number of computers you can install it on.

The CIMA Fundamentals of Ethics - Corporate Governance and Business Law blueprint is divided into 4 major domains, starting with Company Administration (10%), Corporate Governance, Controls and Corporate Social Responsibility (45%), and General Principles of the Legal System, Contract and Employment Law (15%). The full breakdown, including every subdomain and its weighting, is listed in the Exam Topics section above — review it against your own weak areas before scheduling the exam.

CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

Question #1

Which of the following is INCORRECT?

  • A. A company secretary is an officer and not an employee of the company
  • B. A company secretary may be dismissed by the board
  • C. A company secretary of a public company must be appropriately qualified
  • D. A person may be appointed company secretary for life
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #2

Which of the following describes a principles-based approach to ethical standards in an organisation?
The objective behind the approach is to:

  • A. detect ethical non-compliance It focuses on the development of discipline and obedience and its standards are explicit
  • B. prevent ethical non-compliance It focuses on the development and application of individual judgment and standards are implicit
  • C. detect ethical non-compliance It motivates through fear and its standards are implicit
  • D. prevent ethical non-compliance It motivates through values and its standards are explicit
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #3

Which of the 'fundamental principles' of CIMA's Code of Ethics is defined as follows?
"A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession"

  • A. Professional behavior
  • B. Objectivity
  • C. Professional competence and due care
  • D. Integrity
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #4

Which of the following entitles the innocent party to cancel the contract?
(i) A breach of a warranty.
(ii) A breach of a condition.
(iii) An express term authorizing termination of the contract.

  • A. (ii) and (iii) only
  • B. (i) only
  • C. (i) and (ii) only
  • D. (i), (ii) and (iii).
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #5

X Ltd has entered into a number of contracts with Y Ltd. In which of the following situations could the directors be held personally liable for the debts contracted with Y Ltd?
(i) X Ltd has continued to trade at a time when insolvency appeared inevitable (ii) X Ltd has become insolvent and is unable to pay its debts to Y Ltd (iii) X Ltd has contracted for a purpose not specified in its articles of association

  • A. (iii) only
  • B. (i) only
  • C. (i) and (ii) only
  • D. (ii) only
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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