BA4 Fundamentals of Ethics, Corporate Governance and Business Law
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Ethics is more than just knowing the rules around confidentiality, integrity and objectivity. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations.
Business Ethics and Ethical Conflict (30%)
- Demonstrate an understanding of the importance of ethics to society, business and the professional accountant.
- Explain the need and requirements for CIMA students and members in adopting the highest standards of ethical behaviour.
- Explain the various means of regulating ethical behaviour, recognising different parties’ perspectives towards ethical dilemmas.
- Identify ethical dilemmas and how they may be resolved.
Corporate Governance, Controls and Corporate Social Responsibility (45%)
- Explain the role of corporate governance in meeting the concerns of society and investors over the management of corporations.
- Explain the impact of corporate governance on the directors and management structures of corporations.
- Explain the role of external and internal audit.
- Explain the nature of errors and frauds.
- Explain Corporate Social Responsibility (CSR) - a political and corporate perspective.
- Explain the role of CSR within company reporting.
General Principles of the Legal System, Contract and Employment Law (15%)
- Explain how the law determines the point at which a contract is formed and the legal status of contractual terms.
- Explain the essential elements of an employment contract and the remedies available following termination of the contract.
Company Administration (10%)
- Explain the nature, legal status and administration of business organisations
Certificate in Business Accounting (Cert BA) exams are computer based and are on demand so they can be taken all year round.
We recommend that you schedule your Certificate Objective Test (OT) at least 2 weeks in advance of when you would like to sit your exam.
The Certificate syllabus comprises of four subjects with one exam for each subject. All four exams must be passed to complete the qualification. The five exams can be taken in any order.
CIMA is working in partnership with Pearson VUE who have over 5,000 test centres in 178 countries. Find your nearest Pearson VUE centre.
Certificate in Business Accounting is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper. You must complete all 4 papers in Certificate in Business Accounting before progressing on to the CIMA Professional Qualification. Knowledge gained in all certificate level papers will be used in most professional level papers.
You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification. More about exemptions.