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BA4: Fundamentals of Ethics, Corporate Governance and Business
Law

1.4 Which of the following is not a fundamental principle of the CIMA Code of
Ethics?

A Objectivity

B Confidentiality

C Honesty

D Professional competence and due care

1.5 Which of the following threat can occur when you are deterred from acting
objectively by actual or perceived threats?

A Self-interest threat

B Self-review threat

C Intimidation threat

D Advocacy threat

CHAPTER 2 – ETHICAL CONFLICT

2.1 When deciding upon a course of action to resolve an ethical conflict with
an employer, an accountant must make sure the resolution:

A Is acceptable to the employer

B Is consistent with CIMA’s fundamental principles

C Ensures the ethical conflict can never happen again

D Has been endorsed by CIMA

2.2 Which of the following is the least suitable to consult with when dealing
with a major ethical dilemma?

A A close colleague

B The Audit Committee of your organisation

C CIMA

D Your line manager

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