Online Access Free CIMA.BA4.v2022-04-23.q232 Practice Test (Page 20)

BA4 Exam Question 91

SuperSole eventually decides to outsource its internal audit.
Which of the following are benefits it might experience from doing so?
Select ALL that apply.

A.Less time taken

B.Less risk of confidential information leaking

C.Readily available expertise

D.Lower costs

E.Flexibility to increase or reduce in size

F.More independent auditing process

BA4 Exam Question 92

Wye Ltd has an issued share capital of 500,000 ordinary 20p shares. The company wishes to consolidate its shares into 100,000 ordinary £1 shares. Which of the following is CORRECT?
(i) Wye Ltd must have the power to consolidate its share capital in its articles of association (ii) Consolidation is lawful for a private company but not for a public company (iii) The consolidation must be authorized by the shareholders of Wye Ltd passing an ordinary resolution

A.(i) and (ii) only

B.(i) and (iii) only

C.(ii) and (iii) only

D.(i), (ii) and (iii)

BA4 Exam Question 93

Which of the following are guilty of skimming? Select ALL that apply.

A.Simon - An owner of a medium-sized business who sometimes understates his company's profits by a small amount in order to pay less tax.

B.Barry - An accountant for a large law firm who sometimes redirects incoming company funds to his own private account.

C.Gina - A senior manager at an investment firm who often redirects company funds to a fake account that she's created.

D.Phil - An owner of a large business who often understates his company's profits by huge amounts in order to pay significantly less tax.

BA4 Exam Question 94

Which of the following is incorrect?

A.In order to register a company, promoters must include a Memorandum of Association in the documents submitted to the Register of Companies.

B.For a company with a share capital, the application for registration must contain a statement of capital and initial shareholdings.

C.A company cannot be registered with the same name as a company already on the register.

D.The directors of a newly registered company cannot also act as directors of another company.

BA4 Exam Question 95

Which of the following is a common law remedy?

A.An injunction

B.Specific performance

C.Rescission

D.Damages

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BA4 Exam Question 91

BA4 Exam Question 92

BA4 Exam Question 93

BA4 Exam Question 94

BA4 Exam Question 95

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