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100+ Free CIMA BA4 Practice Questions

Pass your CIMA BA4: Fundamentals of Ethics, Corporate Governance and Business Law exam on the first try — instant access, no signup required.

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Key Facts: CIMA BA4 Exam

85

Objective Test Questions

CIMA Cert BA Syllabus

2 hours

Exam Duration

CIMA Cert BA Syllabus

45%

Governance, Controls and CSR

CIMA Cert BA 2017 Syllabus

30%

Business Ethics

CIMA Cert BA 2017 Syllabus

70%

Pass Mark (scaled)

CIMA

On demand

Pearson VUE Booking

Pearson VUE

CIMA BA4 (Fundamentals of Ethics, Corporate Governance and Business Law) is the final certificate-level paper and the only one with 85 objective test questions rather than 60, sat in 2 hours with no calculations. The official 2017 syllabus weightings are Business ethics and ethical conflict 30%, Corporate governance, controls and CSR 45%, General principles of business law including contract and employment 15%, and Company administration and finance 10%. The exam is delivered on demand at Pearson VUE, and CIMA uses a scaled pass mark commonly cited as 70%. BA4 is open entry within the CIMA Certificate in Business Accounting.

Sample CIMA BA4 Practice Questions

Try these sample questions to test your CIMA BA4 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following is NOT one of the five fundamental principles of the CIMA Code of Ethics for Professional Accountants?
A.Professional scepticism
B.Objectivity
C.Integrity
D.Confidentiality
Explanation: The five fundamental principles are integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. Professional scepticism is an auditing concept, not a fundamental principle of the CIMA Code.
2Under the CIMA Code of Ethics, which fundamental principle requires a member to be straightforward and honest in all professional and business relationships?
A.Objectivity
B.Integrity
C.Confidentiality
D.Professional behaviour
Explanation: Integrity requires members to be straightforward and honest in all professional and business relationships, and not to be associated with information believed to be materially false or misleading. It is the bedrock principle of the Code.
3The CIMA Code of Ethics adopts a 'conceptual framework' approach. What is the primary purpose of this approach?
A.To list every rule a member must follow in each situation
B.To replace the need for professional judgement
C.To identify, evaluate and address threats to compliance with the fundamental principles
D.To set out the disciplinary penalties for each breach
Explanation: The conceptual (threats and safeguards) framework requires members to identify threats to compliance with the fundamental principles, evaluate their significance, and apply safeguards to eliminate or reduce them to an acceptable level. It is principles-based rather than a rigid rulebook.
4A management accountant is offered an expensive holiday by a supplier shortly before a contract is awarded. Which category of threat to the fundamental principles does this BEST illustrate?
A.Familiarity threat
B.Self-review threat
C.Advocacy threat
D.Self-interest threat
Explanation: A self-interest threat arises when a financial or other interest inappropriately influences a member's judgement or behaviour. Accepting a valuable gift from a supplier could compromise objectivity in awarding the contract.
5Which fundamental principle is MOST directly threatened when an accountant prepares financial information that they will later be required to audit or review?
A.Objectivity
B.Confidentiality
C.Professional behaviour
D.Integrity
Explanation: A self-review threat undermines objectivity, because the member may be reluctant to highlight errors in work they themselves produced. Objectivity requires that judgement is not compromised by bias or conflict of interest.
6Under the confidentiality principle, in which circumstance is a professional accountant permitted to disclose confidential client or employer information?
A.Whenever it would be commercially advantageous to the member
B.Where disclosure is required by law, such as producing documents in legal proceedings
C.To any colleague who asks for it within the same firm
D.Never, under any circumstances
Explanation: Confidentiality is not absolute. Disclosure is permitted where it is required by law (for example, to produce documents in the course of legal proceedings), permitted by law and authorised by the client, or where there is a professional duty or right to disclose.
7The principle of professional competence and due care requires a member to do which of the following on an ongoing basis?
A.Promote the employer's interests above all else
B.Disclose all client information to regulators
C.Maintain professional knowledge and skill at the level required to ensure competent service
D.Avoid all forms of professional advertising
Explanation: Professional competence and due care requires members to attain and maintain professional knowledge and skill at the level required to ensure that clients or employers receive competent professional service based on current developments, and to act diligently.
8An accountant in business is pressured by a director to record fictitious sales to meet a profit target. Following the CIMA ethical conflict resolution process, what is the FIRST appropriate step?
A.Immediately resign from the organisation
B.Report the matter directly to the police
C.Comply with the instruction to avoid losing the job
D.Establish the relevant facts and the ethical issues involved
Explanation: The first stage of resolving an ethical conflict is to gather and establish the relevant facts, identify the ethical issues, and consider the fundamental principles and internal procedures involved before deciding on a course of action.
9If an ethical conflict cannot be resolved internally despite using all available avenues, what does the CIMA Code indicate the member should consider doing where appropriate?
A.Refuse to remain associated with the matter creating the conflict
B.Ignore the issue and continue working
C.Disclose the conflict publicly on social media
D.Falsify records to remove the conflict
Explanation: Where a conflict remains unresolved after exhausting relevant possibilities, the member should, where possible, refuse to remain associated with the matter, which may ultimately mean withdrawing from the engagement team or the organisation, and obtaining legal advice.
10The fundamental principle of professional behaviour requires members to do which of the following?
A.Disclose confidential information to competitors
B.Comply with relevant laws and regulations and avoid conduct that discredits the profession
C.Guarantee a particular financial outcome to clients
D.Accept all gifts offered by clients
Explanation: Professional behaviour requires members to comply with relevant laws and regulations and to avoid any action that the member knows, or should know, may discredit the profession. This includes honesty in marketing and dealings with others.

About the CIMA BA4 Exam

BA4 is the law-and-ethics paper of the CIMA Certificate in Business Accounting, testing business ethics and the CIMA Code, corporate governance, internal controls and CSR, the general principles of business law including contract and employment, and company administration and finance through 85 objective test questions in 2 hours.

Questions

85 scored questions

Time Limit

2 hours (120 minutes)

Passing Score

70% scaled; reported as pass or fail

Exam Fee

Approximately GBP 95 per certificate objective test via Pearson VUE, plus CIMA registration and annual subscription, before local taxes (CIMA (AICPA & CIMA) / Pearson VUE)

CIMA BA4 Exam Content Outline

30%

Business ethics and ethical conflict

CIMA Code of Ethics, five fundamental principles, the conceptual framework of threats and safeguards, ethical dilemmas, conflict resolution, whistleblowing, and acting in the public interest.

45%

Corporate governance, controls and corporate social responsibility

Governance principles and codes, board structure and committees, agency theory, internal control and risk management, internal versus external audit, stakeholders, CSR and sustainability.

15%

General principles of business law, contract and employment

English and alternative legal systems, sources of law, formation and terms of contract, breach and remedies, discharge, employment status, duties, dismissal and discrimination.

10%

Company administration and finance

Incorporation and separate legal personality, limited liability, articles, directors' duties, resolutions and meetings, shares and debentures, charges, capital maintenance, and dividends.

How to Pass the CIMA BA4 Exam

What You Need to Know

  • Passing score: 70% scaled; reported as pass or fail
  • Exam length: 85 questions
  • Time limit: 2 hours (120 minutes)
  • Exam fee: Approximately GBP 95 per certificate objective test via Pearson VUE, plus CIMA registration and annual subscription, before local taxes

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

CIMA BA4 Study Tips from Top Performers

1Allocate study time by weighting: governance, controls and CSR is 45% of the exam, so it deserves the most attention.
2Learn the five fundamental principles and the threats-and-safeguards framework cold, as ethics is 30% of the paper.
3Practise distinguishing the five threats (self-interest, self-review, advocacy, familiarity, intimidation) using short scenarios.
4For business law, focus on contract formation, terms, breach and remedies, plus employment status and dismissal.
5Build pace: 85 questions in 120 minutes leaves under 85 seconds per question, so drill timed mocks.
6Use the leading cases (Salomon, Hyde v Wrench, Hadley v Baxendale) as anchors for the legal principles they established.

Frequently Asked Questions

How many questions are on the CIMA BA4 exam?

BA4 has 85 objective test questions sat in 2 hours. Unusually for CIMA, it has 85 rather than the standard 60 questions, because the items are shorter and require no calculations. Question types include multiple-choice, drag-and-drop and matching.

What is the CIMA BA4 pass mark?

CIMA scales certificate-level objective tests and reports each as pass or fail. The pass standard is commonly cited as 70%, but because marks are scaled, candidates should aim for consistent mastery across all four syllabus sections rather than a fixed raw percentage.

What are the CIMA BA4 syllabus weightings?

Under the Cert BA 2017 syllabus, BA4 weightings are Business ethics and ethical conflict 30%, Corporate governance, controls and CSR 45%, General principles of business law including contract and employment 15%, and Company administration and finance 10%.

How do I book the CIMA BA4 exam?

BA4 is available on demand through Pearson VUE. You register as a CIMA student, pay your subscription, then book the objective test at a Pearson VUE test centre or via online proctoring at a date and time that suits you.

Are there prerequisites for CIMA BA4?

No. The CIMA Certificate in Business Accounting, which includes BA4, is open entry. You do not need prior academic qualifications or work experience to register and sit the exam.

Does CIMA BA4 involve calculations?

No. BA4 is a knowledge-based law and ethics paper with no calculations. It tests your understanding of ethical principles, governance frameworks, business law and company administration, which is why it has more, shorter questions than other certificate papers.

How long should I study for CIMA BA4?

Most candidates report around 80 to 130 hours of study, depending on prior knowledge of law and ethics. Allocating time in line with the weightings, especially the 45% governance and controls section, helps maximise your score.

What are the five fundamental principles in the CIMA Code of Ethics?

The five fundamental principles are integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. The Code uses a conceptual framework requiring members to identify threats to these principles and apply safeguards.