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Updated: Sep 12, 2026
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The CIMA BA4 exam covers a wide range of topics, including the role of ethics in business, the legal framework for businesses, corporate governance, risk management, and internal controls. BA4 exam also covers the role of the accountant in corporate governance, the responsibilities of directors, and the importance of compliance with laws and regulations. BA4 exam is a rigorous test of knowledge and requires a deep understanding of the principles and practices that govern businesses.
The CIMA BA4 exam covers a range of topics, including the principles of corporate governance, the legal framework of corporate governance, the role of the board of directors, and the responsibilities of senior management. It also covers business law topics such as contract law, company law, and employment law. These topics are essential for professionals who work in finance and accounting, as they play a crucial role in ensuring that businesses operate effectively and ethically.
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 |
| Certificate Validity Period: | Lifetime |
| Exam Format: | Drag and Drop, Multiple Choice, Objective Test, Number Entry, Computer-Based Exam (CBE) |
| Passing Score: | 100/150 |
| Available Languages: | English |
| Exam Price: | £77 / $105 / €90 (varies by region) |
| Exam Duration: | 120 minutes |
| Related Certifications: | CIMA Professional Qualification CIMA Certificate in Business Accounting |
| 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/ |
CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Ethics and Ethical Conflict | 30% | - Concepts of ethics and business ethics - CIMA Code of Ethics and professional values - Ethics vs law and regulation - Identification and resolution of ethical dilemmas |
| Company Administration | 10% | - Company financing and capital - Corporate insolvency and administration - Formation and constitution of companies - Types of business organizations |
| Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Internal control and risk management - Principles and frameworks of corporate governance - Corporate social responsibility and sustainability - External audit and assurance - Roles and responsibilities of directors and officers |
| General Principles of the Legal System, Contract and Employment Law | 15% | - Terms, breach and remedies of contract - Essential elements of a valid contract - Employment law, rights and obligations - Structure and sources of law |
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