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| Vendor: | CIMA |
|---|---|
| Exam Code: | CIMAPRA17-BA4-1 |
| Exam Name: | BA4 - Fundamentals of Ethics, Corporate Governance and Business Law |
| Exam Questions: | 661 |
| Last Updated: | November 20, 2025 |
| Related Certifications: | CIMA Certificate in Business Accounting |
| Exam Tags: | Foundational level management accountants and business professionals |
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Section 2 of the Health and Safety at Work Act 1974 provides that: ''It shall be the duty of every employer to ensure, so far as is reasonably practicable, the health, safety and welfare at work of all his employees.''
Which of the following is correct?
A breach of this duty gives rise to
i. a civil action
ii. a tortuous action.
iii. a criminal offence.
P is an accountant working in a business Which of the following circumstances might create a self-interest threat for P in her professional role?
Which of the following may cause a director to be disqualified from acting as a director under the Company Directors Disqualification Act 1986?
(i) Persistent default by the director in complying with the filing requirements under the Companies Acts.
(ii) Causing a company to continue to trade at a time when the director ought to know that insolvency is inevitable.
(iii) Carrying on business with intent to defraud creditors.
A manager is consistently rude to a female employee and seems to have a low opinion of her ability, despite the fact that she is competent, works hard and is well liked by her peers. This is potentially an example of the ethical issue of:
Evidence suggests that during a recession, companies with a clear sense of ethical direction will:
Security & Privacy
Satisfied Customers
Committed Service
Money Back Guranteed