Do you have a clear cognition of your future development? Are you still sitting around? It's time to have a change now. As old saying goes, a life without a purpose is a ship without a rudder. Our BA4 actual test materials will give you a new chance to change yourself. After you have tried our BA4 pass-for-sure file, you will be filled with motivation and hope. Now, your life is decided by yourself. If you are willing to choose our BA4 test guide material, you will never feel disappointed about our products.

DOWNLOAD DEMO

Free update for one year

Many people may have heard about our BA4 pass-for-sure file. So why not choosing our practice material? After you buy our products, we will keep on offering you the best service. Our professional experts are still working hard to optimize the BA4 actual test materials. Once we successfully develop the new version of the BA4 test guide, the system will automatically send you an email that includes the updated version. After you install the new version of the BA4 pass-for-sure file, you will find the operation is much better and the whole layout becomes beautifully. What you need to pay attention to is that our free update BA4 actual test materials only lasts one year. Please keep focus on your email boxes regularly. There will be surprise waiting for you.

High passing rate

Good BA4 actual test materials will help customers to pass the exam easily. So it's important to choose a correct one. Then our BA4 pass-for-sure file can meet your demands. Firstly, the passing rate of our exam engine is the highest. So many customers have been attracted by our BA4 test guide material. In addition, we are responsible for our customers. According to our customers' feedback, 99% people have passed the CIMA BA4 exam. You may feel doubtful about it. But our study guide truly has such high passing rate. Even if you fail the exam, we will give back your money or you can choose to change another BA4 actual test materials without paying. In the meanwhile, you can improve your ability through practice. When you take part in the CIMA BA4 exam, you will make fewer mistakes. If you are willing to trust our products, we would feel grateful to you.

No limitations to the numbers of computer you install

If you want to own a product that offers good service to you, then our BA4 test guide material are your best choice. Once you receive our BA4 pass-for-sure file, you can download it quickly through internet service. What's more, you can choose to install the BA4 actual test materials in your office computer or home computer. You can choose as you like. Whenever you have spare time, you can do some exercises on our BA4 test guide material. It's a great convenience to help those people who are very busy. In addition, you will find the operation is very smooth. The whole experience will amaze you. All in all, we are just trying to give you the best experience.

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

1. Demonstrating politeness and good manners towards others reflects the personal quality identified by the CIMA Code of Ethics as:

A) Creativity
B) Courtesy
C) Correctness
D) Cohesion

2. Advocacy threats to compliance with fundamental principles are described as threats that may occur

A) when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised
B) when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment
C) as a result of the financial or other interests of a professional accountant or of an immediate or close family member
D) when, because of a close relationship, a professional accountant becomes too sympathetic to the interests of others

3. CIMA's report on 'Practical Proposals to Improve Corporate Governance Disclosure' explores a range of ideas Which of the following statements is correct?

A) In focusing on improving corporate governance disclosure the information provided should be standardised to enable shareholders to compare performance with other companies.
B) In focusing on improving corporate governance disclosure the skills, experiences and personalities of the board should explain how the board ensures robust decision-making
C) In focusing on improving corporate governance disclosure the board should evaluate its own effectiveness by focusing on how its actions have improved profit.
D) In focusing on improving corporate governance disclosure the board activities should be linked into key aspects of the corporate performance and strategic development to enable users to evaluate the effectiveness of the board

4. S Ltd has an issued share capital of 1000 ordinary shares of £1 each. Some of the shareholders would like to change the name of the company. What is the minimum number of votes which must be cast in favor of the resolution to make it effective?

A) 750
B) 1,000
C) 501
D) 500

5. AD company has recently appointed you as the head of their internal audit department and the head of the risk management committee. The internal audit department consists of a team of ten full time staff and other finance and IT staff are appointed into the internal audit team on an ad hoc basis as required.
The rail time staff are all qualified accountants, some with CIMA and some with other professional bodies.
The company prefers to keep the full time staff complement to ten to manage the costs and the team have told you that they are often under considerable pressure to perform their operational and financial audit work and feel short staffed. The team therefore relies on the support of key members of the finance department and IT department, who are experts in their areas You were appointed to the role by the audit committee and have been given authority to investigate all aspects of the business.
From your initial understanding of the internal audit function which TWO statements describe the strengths of the department?

A) There is no limitation on the scope of the department's work
B) The department has no operational responsibilities
C) The appointment process of the head of internal audit reduces the opportunity for management bias
D) The department is sufficiently resourced both financially and in terms of qualified, experienced staff.
E) The department is independent and objective.

Solutions: