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The CIMA BA4 exam covers a range of topics, including the principles of corporate governance, the legal framework of corporate governance, the role of the board of directors, and the responsibilities of senior management. It also covers business law topics such as contract law, company law, and employment law. These topics are essential for professionals who work in finance and accounting, as they play a crucial role in ensuring that businesses operate effectively and ethically.
The BA4 exam is designed to assess the candidate's knowledge and understanding of corporate governance and business ethics. Candidates who pass BA4 exam will demonstrate that they possess the necessary skills and knowledge to contribute to the ethical management of organizations. They will also show their ability to understand and manage risks, comply with legal requirements, and uphold the highest standards of ethics in their work.
CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - CIMA Code of Ethics and professional values - Identification and resolution of ethical dilemmas - Ethics vs law and regulation |
| Topic 2: Company Administration | 10% | - Formation and constitution of companies - Types of business organizations - Company financing and capital - Corporate insolvency and administration |
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Principles and frameworks of corporate governance - Internal control and risk management - External audit and assurance - Roles and responsibilities of directors and officers - Corporate social responsibility and sustainability |
| Topic 4: General Principles of the Legal System, Contract and Employment Law | 15% | - Terms, breach and remedies of contract - Structure and sources of law - Employment law, rights and obligations - Essential elements of a valid contract |
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