CIMA · Certificate

Ethics, Corporate Governance and Law (BA4)

150 questions mapped to the CIMA Certificate syllabus (Fundamentals of Ethics, Corporate Governance and Law): stable since 2017, with no annual changes unlike ACCA. Covers the CIMA Code of Ethics (five fundamental principles, threats and safeguards), corporate governance, CSR and risk management, business and employment law, and company administration. BA4 is entirely narrative: the real exam is 85 questions in 2 hours. Switch to Exam Sim mode to practise under timed conditions.

→ BA4 Common Mistakes & Exam Technique: the errors that catch BA4 students out, and how to avoid them.

The BA4 exam format

Format	Computer-based objective test. All questions are compulsory.
Length	2 hours, 85 questions.
Scoring	Reported as a scaled score from 0 to 150. Questions are weighted by difficulty, so the scaled score is not a straight percentage of questions answered correctly.
Pass mark	100 out of 150.

Always check the current exam format on the AICPA & CIMA website before you sit.

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Question 1

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CIMA BA4 Ethics, Governance and Law: practice questions

Covering the CIMA Code of Ethics (integrity, objectivity, professional competence, confidentiality, professional behaviour and the conceptual framework for threats and safeguards), corporate governance (board structure, committees, UK Corporate Governance Code, risk management, internal control), business and employment law, and company administration including share capital, meetings and resolutions. BA4 is entirely narrative: no calculations.