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CIMA BA4 Exam Syllabus Topics:

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

1. Which one of the following reasons is not automatically an unfair reason for dismissal?

A) An employee's gross misconduct.
B) Contravention of a statute.
C) An employee's pregnancy.
D) Lack of qualification.

2. Which of the following is INCORRECT in relation to the company secretary?

A) The company secretary may bind the company in contract if she/he has actual or ostensible authority
B) All companies must have a company secretary
C) The company secretary of a public company must be appropriately qualified
D) The company secretary is the chief administrative officer of the company

3. If the IFAC Code of Ethics is in conflict with the laws of a particular country, then which of the following statements is TRUE?

A) The IFAC Code of Ethics takes precedence of the country's laws
B) The accountant has a public duty to question the laws of the country in question
C) The law takes precedence over the IFAC Code of Ethics
D) The accountant has to make his or her own decision about whether to adhere to the IFAC Code of Ethics or the law

4. Steve manages the accounts for a large software company. He's good at his job, though it has recently emerged that he is going through quite a messy divorce.
Why should the company's senior management be most concerned?

A) Because Steve might start to be untruthful and not disclose information that he should.
B) Because Steve could be motivated to steal from the company.
C) Because there is a risk Steve could get aggressive with other employees within the company.
D) Because Steve might not work as hard.

5. Which of the following statements is correct?

A) An employer has a duty to provide a reference.
B) An employer has a duty to provide a full and comprehensive reference.
C) An employer only has a duty to provide a reference for employees with one year's continuity of employment.
D) An employer has no duty to provide a reference.

Solutions: