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CIMA BA4 exam is intended for those who want to develop their knowledge and skills in the field of corporate governance, including the role of the board of directors, the responsibilities of senior management, and the importance of ethical behavior in the workplace. It also covers the fundamental principles of business law, including contracts, torts, and intellectual property rights.

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CIMA BA4 exam is designed to equip candidates with the necessary knowledge and skills to make ethical and legal decisions in a corporate environment. BA4 exam covers a wide range of topics such as the role of the board of directors, the importance of transparency and accountability, the impact of technology on business ethics, and the legal aspects of contracts and employment. Passing the CIMA BA4 exam is not only a requirement for the CIMA certification but also a valuable addition to a candidate's resume, demonstrating their knowledge and expertise in corporate governance and business law.

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CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Company Administration10%- Corporate legal administration
  • 1. Company formation and structure
    • 2. Corporate compliance and filings
      Business Ethics and Ethical Conflict30%- Ethical principles and professional behaviour
      • 1. Ethical dilemmas and conflict resolution
        • 2. Nature of ethics and values in accounting
          • 3. Professional independence, objectivity, and integrity
            General Principles of Legal System, Contract and Employment Law15%- Business law fundamentals
            • 1. Legal systems and sources of law
              • 2. Contract formation and enforcement
                • 3. Employment law basics
                  Corporate Governance, Controls and Corporate Social Responsibility45%- Corporate social responsibility
                  • 1. CSR principles and sustainability reporting
                    - Corporate governance framework
                    • 1. OECD principles and governance codes
                      • 2. Role of boards and directors
                        - Internal controls and audit
                        • 1. Risk management and control systems
                          • 2. Internal audit and external audit roles

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