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Last Updated: Sep 29, 2026

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CIMA BA4 exam evaluates candidates' knowledge and understanding of the ethical and legal frameworks that govern corporate behavior. It covers topics such as corporate governance, business ethics, and business law. Candidates are expected to have a sound understanding of the legal and regulatory environment in which businesses operate. They should also be able to identify ethical issues and provide solutions to them.

One of the key benefits of obtaining the CIMA BA4 Certification is that it demonstrates to employers and clients that you have a deep understanding of the legal and ethical issues that are relevant to the business world. This can be particularly valuable for those who work in roles such as financial management, accounting, and auditing, where a strong understanding of these issues is essential.

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CIMA BA4 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Corporate Governance, Controls and Corporate Social Responsibility45%- Internal controls and audit
  • 1. Internal audit and external audit roles
    • 2. Risk management and control systems
      - Corporate social responsibility
      • 1. CSR principles and sustainability reporting
        - Corporate governance framework
        • 1. Role of boards and directors
          • 2. OECD principles and governance codes
            Topic 2: General Principles of Legal System, Contract and Employment Law15%- Business law fundamentals
            • 1. Contract formation and enforcement
              • 2. Legal systems and sources of law
                • 3. Employment law basics
                  Topic 3: Business Ethics and Ethical Conflict30%- Ethical principles and professional behaviour
                  • 1. Professional independence, objectivity, and integrity
                    • 2. Nature of ethics and values in accounting
                      • 3. Ethical dilemmas and conflict resolution
                        Topic 4: Company Administration10%- Corporate legal administration
                        • 1. Corporate compliance and filings
                          • 2. Company formation and structure
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