Online Access Free CIMA.BA4.v2022-04-23.q232 Practice Test (Page 14)

BA4 Exam Question 61

Alongside technical competence what, for example, should the management accountant ask themselves?

A.Am I being objective and impartial?

B.Am I protecting my home and family?

C.Am I telling the client what they want to hear?

D.Am I being subjective and impartial?

BA4 Exam Question 62

Which of the following are situations involving conflicts of interest? Select ALL that apply.

A.Shannon - A department manager at an IT firm who regularly goes out drinking with her team members.

B.Tyrone - Works standard hours, though is usually unable to do any overtime due to family commitments.

C.Nina - Receives a large boxful of chocolate delivered to her house from the chocolate factory she is due to audit

D.Tina - A personal accountant who actively tries to build a rapport with her clients, though doesn't engage with them outside working hours.

E.Ben - Regularly works two hours later than he should because his boss constantly gives him large amounts of work to do.

BA4 Exam Question 63

Which of the following statements is correct in relation to business organisations?

A.A general partnership and a private limited company can be formed without the need for any written documents

B.A limited liability partnership is a separate legal entity distinct from the partners in a similar way to how a private company is a legal entity distinct from its shareholders and directors

C.Although a public company may offer its shares and securities to the general public it can only do so if it is listed on a stock exchange

D.In the event of a company limited by shares going into insolvent liquidation the shareholders become fully liable for the debts of the company

BA4 Exam Question 64

ABC Accountants has taken out an advert in its local paper to promote its services. Mr B, an account manager, is uncomfortable, as the advert says that ABC is expert in charitable tax issues, and he knows that none of the partners have that expertise. However, Mr B does not want to be thought of as a
'trouble maker' by bringing the matter up with his manager. Which TWO things should Mr B do?

A.Do nothing

B.Speak to the local paper

C.Seek guidance from CIMA's Code of Ethics

D.Seek guidance from his line-manager

BA4 Exam Question 65

Which TWO of the following are true of CIMA's conceptual framework approach to ethics?

A.It provides an exhaustive list of all circumstances experienced by a professional accountant that may create threats to compliance with the fundamental principles

B.It requires a professional accountant to identify, evaluate and address threats to compliance with the fundamental principles

C.It defines all relevant safeguards

D.It is not sufficient for a professional accountant in public practice merely to comply with the examples presented; rather, the framework should be applied to the particular circumstances faced

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BA4 Exam Question 61

BA4 Exam Question 62

BA4 Exam Question 63

BA4 Exam Question 64

BA4 Exam Question 65

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