CIMA BA4 Exam Details & Actual Exam Questions

  • Exam Code/Number: BA4
  • Exam Name/Title: Fundamentals of Ethics - Corporate Governance and Business Law
  • Certification Provider: CIMA
  • Corresponding Certification: CIMA Certification
  • Exam Questions: 660
  • Updated On: Jul,22 2026
  • Certification Level: Certificate / Foundational

CIMA Fundamentals of Ethics - Corporate Governance and Business Law Exam Questions

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CIMA BA4 Exam Overview:

Certification Vendor:CIMA (Chartered Institute of Management Accountants)
Exam Name:Fundamentals of Ethics, Corporate Governance and Business Law
Exam Number:BA4
Real Exam Qty:85
Passing Score:100/150
Available Languages:English
Related Certifications:CIMA Professional Qualification
CIMA Certificate in Business Accounting
Certificate Validity Period:Lifetime
Exam Format:Computer-Based Exam (CBE), Objective Test, Multiple Choice, Number Entry, Drag and Drop
Exam Duration:120 minutes
Exam Price:£77 / $105 / €90 (varies by region)
Recommended Training:CIMA Official Study Materials
Kaplan Approved Study Text
Exam Registration:Pearson VUE Booking
CIMA Official Registration
Sample Questions:CIMA BA4 Sample Questions
Exam Way:Computer-based on-demand exam at Pearson VUE test centers or online remote proctoring
Pre Condition:No formal entry requirements; open to all candidates; good English and basic numeracy recommended
Official Syllabus URL:https://www.cimaglobal.com/study-with-us/certificate-level/ba4/

CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Business Ethics and Ethical Conflict30%- Identification and resolution of ethical dilemmas
- Ethics vs law and regulation
- Concepts of ethics and business ethics
- CIMA Code of Ethics and professional values
Corporate Governance, Controls and Corporate Social Responsibility45%- Roles and responsibilities of directors and officers
- Principles and frameworks of corporate governance
- External audit and assurance
- Corporate social responsibility and sustainability
- Internal control and risk management
Company Administration10%- Corporate insolvency and administration
- Formation and constitution of companies
- Types of business organizations
- Company financing and capital
General Principles of the Legal System, Contract and Employment Law15%- Structure and sources of law
- Terms, breach and remedies of contract
- Employment law, rights and obligations
- Essential elements of a valid contract


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