Online Access Free CIMA.BA4.v2022-04-23.q232 Practice Test (Page 17)

BA4 Exam Question 76

In which THREE of the following situations might professional accountants be required or permitted to disclose confidential information relating to their employer?

A.To comply with the quality review of a professional body

B.When directly asked for information by a potential investor in the business

C.Where disclosure is permitted by law, and authorized by the employer

D.When wishing to discuss an ethical problem with friends and colleagues from outside the organization

E.Where production of documents is required in the course of legal proceedings

BA4 Exam Question 77

The directors of Zed Ltd issued a number of shares to their supporters, so that they would vote against a takeover bid by Exe Ltd.
Which of the following statements is INCORRECT?

A.The share issue is voidable and the original shareholders may ratify or cancel the issue by ordinary resolution.

B.If the shares were issued for a non-cash consideration, they were not subject to the statutory pre- emption rights of shareholders unless the articles of association so provided.

C.If the shares were issued for cash, they should have first been offered to the existing members in proportion to their current shareholding unless statutory pre-emption rights have been dis-applied.

D.If the directors had the legal authority to issue shares, the issue cannot be challenged by the shareholders.

BA4 Exam Question 78

'Remuneration' is one of the main principles in the Corporate Governance Code. Which of the following is NOT best practice under the 'Remuneration' principle?

A.The board of directors are able to set the remuneration of non-executive directors

B.Remuneration should be structured in order to link a significant proportion of the rewards to corporate and individual performance

C.Remuneration should be sufficient to attract, retain and motivate directors of the quality required to run the company successfully, but should not be excessive

D.There should be a formal and transparent procedure for developing policy on executive remuneration

BA4 Exam Question 79

How might an organization exercise ethical control over its staff? Select ALL that apply.

A.Ensure that all employees adhere to a conceptual framework.

B.Ensure that all employees adhere to a rules-based approach.

C.Ensure than an organizational culture is developed and adhered to.

D.Ensure that hired employees have a strong set of moral values and principles that they take into account when making decisions.

E.Ensure that the company has its own ethical code that is communicated and followed.

BA4 Exam Question 80

N is a CIMA qualified accountant working within a complex and evolving organisation A new HR manager. Q, has been employed and has reviewed the salaries of the accounting team in order to reduce the expense to the company.
Q suggests that N's position could be outsourced to an accounting servicing company to save money.
This outsourcing team does not employ professionally qualified accountants N's finance director emphatically disagrees with Q's suggestion Which THREE of the following are justifications for retaining N's services?
As a CIMA qualified accountant N

A.takes personal responsibility for ensuring that he is professionally competent to undertake work for the company

B.takes personal responsibility for ensuring that he is independent in his relationship with his employer.

C.takes personal responsibility for ensuring that the information he provides is unbiased and unaffected by conflicts of interest

D.takes personal responsibility for ensuring the accuracy and validity of the judgments of his directors in assessing the risk appetite of the company.

E.takes personal responsibility for ensuring that he is straightforward and honest in his business dealings

F.takes personal responsibility for ensuring that his behavior complies only with that of his professional body and therefore the company can have confidence in his work and complain to his professional body if they are unhappy

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BA4 Exam Question 76

BA4 Exam Question 77

BA4 Exam Question 78

BA4 Exam Question 79

BA4 Exam Question 80

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