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Updated: Jul 28, 2026

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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
Exam Format:Computer-Based Exam (CBE), Objective Test, Multiple Choice, Number Entry, Drag and Drop
Certificate Validity Period:Lifetime
Real Exam Qty:85
Exam Duration:120 minutes
Related Certifications:CIMA Professional Qualification
CIMA Certificate in Business Accounting
Available Languages:English
Exam Price:£77 / $105 / €90 (varies by region)
Passing Score:100/150
Recommended Training:Kaplan Approved Study Text
CIMA Official Study Materials
Exam Registration:CIMA Official Registration
Pearson VUE Booking
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/

The BA4 exam is a computer-based exam that consists of 60 multiple-choice questions. BA4 exam is two hours long and is available in both paper-based and computer-based formats. BA4 exam is available in English, Spanish, and Portuguese. BA4 exam is administered by Pearson VUE, a leading provider of computer-based testing services. Upon passing the exam, the candidate will receive a certificate of completion, which is recognized by employers around the world.

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 is an essential module that covers the fundamentals of ethics, corporate governance, and business law. It is an excellent opportunity for professionals who want to improve their knowledge and understanding of these critical topics. By passing this module, candidates will have a strong foundation in these areas, which will greatly benefit them in their careers.

CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Ethics and Ethical Conflict30%- Identification and resolution of ethical dilemmas
- CIMA Code of Ethics and professional values
- Concepts of ethics and business ethics
- Ethics vs law and regulation
Topic 2: Company Administration10%- Types of business organizations
- Formation and constitution of companies
- Corporate insolvency and administration
- Company financing and capital
Topic 3: General Principles of the Legal System, Contract and Employment Law15%- Structure and sources of law
- Essential elements of a valid contract
- Employment law, rights and obligations
- Terms, breach and remedies of contract
Topic 4: Corporate Governance, Controls and Corporate Social Responsibility45%- Principles and frameworks of corporate governance
- Corporate social responsibility and sustainability
- External audit and assurance
- Roles and responsibilities of directors and officers
- Internal control and risk management

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