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CIMAPRA17-BA4-1 Exam Questions
- Topic 1: Business Ethics and Ethical Conflict: This section of the exam measures the skills of professional accountants and business managers and covers the nature and importance of ethics in society, business, and the accounting profession. It includes understanding ethical principles, identifying ethical dilemmas and conflicts of interest, and applying ethical frameworks and codes of conduct. Candidates are expected to recognize the impact of ethical behavior on stakeholders and how to resolve ethical conflicts appropriately.
- Topic 2: Corporate Governance, Controls, and Corporate Social Responsibility: This part assesses the knowledge of company directors and internal auditors regarding the structures and processes that ensure effective corporate governance. It covers the roles and responsibilities of boards and management, internal and external audit functions, risk management, and the importance of controls. Additionally, it addresses corporate social responsibility and its integration into business reporting and decision-making, highlighting how organizations balance economic, social, and environmental concerns.
- Topic 3: General Principles of the Legal System, Contract and Employment Law: This section evaluates the understanding of legal professionals and business administrators about the foundational aspects of the legal system relevant to business. It includes the nature and sources of law, the formation and enforceability of contracts, and the rights and obligations arising from employment law. Candidates must grasp how legal principles apply to business transactions and employment relationships.
- Topic 4: Company Administration: This final segment focuses on the knowledge required by company secretaries and business managers about the legal and administrative framework of business organizations. It covers company formation, types of business entities, statutory duties of directors, company meetings, and filing requirements. The section ensures candidates understand how companies are governed and comply with regulatory obligations.
Free CIMA CIMAPRA17-BA4-1 Exam Actual Questions
Note: Premium Questions for CIMAPRA17-BA4-1 were last updated On Jun. 30, 2025 (see below)
According to CIMA, which TWO of the following is true of ethical behavior in relation to professional accountants?
Ethical behavior is:
Paul has been held personally liable to contribute to the assets of P Ltd as a result of his "fraudulent trading" under Section 213 of the Insolvency Act 1986. The court is about to disqualify Paul from acting as a director. What is the maximum period for which he may be disqualified?
Tee Ltd has contracted to use Vee Ltd's "Grand Hotel" for a business conference. Which of the following would not be regarded as a valid excuse for Vee Ltd for the unavailability of the hotel on the agreed date?
(i) The hotel was closed due to flood damage.
(ii) The hotel was double booked.
(iii) The hotel manager had arranged to have the hotel redecorated; the decorators had failed to complete the work by the agreed date.
Which of the following are cases where the veil should be lifted? Select ALL that apply.
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