Online Access Free CIMA.BA4.v2022-04-23.q232 Practice Test (Page 6)

BA4 Exam Question 21

Which ONE of the following is an example of a safeguard in the work environment as opposed to a safeguard created by the profession, legislation or regulation?

A.Corporate governance regulations

B.Leadership of a company that stresses the importance of compliance with the fundamental principles

C.Continuing professional development requirements

D.Educational, training and experience requirements for entry into the profession

BA4 Exam Question 22

A is about to register a new company limited by shares, "A Ltd", in order to carry on a retail business. A has ordered a quantity of goods from a supplier "for and on behalf of A Ltd". Which of the following is correct?

A.A Ltd is liable to pay for the order as soon as it is registered.

B.The contract is void.

C.A Ltd can ratify the contract following registration.

D.A is personally liable for the order.

BA4 Exam Question 23

B is invited to a big tennis final by one of her clients. Afterwards there is a private party at the client's home. B has too much to drink, and the client ends up sending her home in a taxi. Which fundamental principle has B failed to live up to?

A.Professional Competence and Due Care

B.Objectivity

C.Professional Behavior

D.Integrity

BA4 Exam Question 24

What is the rule in Foss v Harbottle (1843)?

A.Where a wrong has been done to the directors it is the company which should sue.

B.Where a wrong has been done to the company it is the directors who should sue.

C.Where a wrong has been done to the company it is the company which should sue.

D.Where a wrong has been done to the shareholders it is the company which should sue.

BA4 Exam Question 25

Intimidation threats to compliance with fundamental principles are described as threats that may occur

A.as a result of the financial or other interests of a professional accountant or of an immediate or close family member

B.when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment

C.when a professional accountant may be deterred from acting objectively by threats, actual or perceived

D.when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised

Other Version: 90CIMA.Latestcram.BA4.v2022-03-09.by.matthew.232q.pdf; 99CIMA.Pass4surecert.BA4.v2021-09-22.by.harold.209q.pdf

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BA4 Exam Question 21

BA4 Exam Question 22

BA4 Exam Question 23

BA4 Exam Question 24

BA4 Exam Question 25

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