Cima dumpscollection vce Ba4 Questions Latest by Preston q352 vce pdf

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Exam Name:	Fundamentals of Ethics, Corporate Governance and Business Law
Exam Code:	BA4 Dumps
Vendor:	CIMA	Certification:	CIMA Certificate
Questions:	661 Q&A's	Shared By:	preston

Question 24

Which of the following may be liable to contribute to the assets of the company in the event of the company carrying on business at a time when it appeared that insolvency was inevitable?

Options:

The current directors and shareholders of the company.

The current and former directors of the company.

The current directors of the company.

The current directors and former shareholders of the company.

Discussion

Question 25

Which of the following are qualities the CIMA accountant are expected to display and develop? Select ALL that apply.

Options:

Reliability

Responsibility

Respect

Timeliness

Courtesy

Relevance

Faithful representation

Discussion

Question 26

Miss K is a newly qualified accountant working in a highly respected local accountancy firm headed by Mr R, who is a pillar of the community. One night, Miss K is at an out of town bar with friends, when she spots Mr R with Mrs E, a client of the firm. It is obvious they are having a secret affair. Is this an ethical issue?

Options:

Yes, Mr R is involved in a potential conflict of interest by having an affair with a client

No, what Mr R and Mrs E do in their own personal time is nobody else's business

Yes, as professional accountants, Miss K and Mr R should not be drinking alcohol

No, Miss K knows nothing about Mr R's private life, and may be mistaken about the affair

Discussion

Question 27

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

Options:

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

It defines all relevant safeguards

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

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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