Fundamentals of Ethics, Corporate Governance and Business Law - BA4

Access Duration - 365 Days
Awarded By  Awarded By "CIMA"
Guided Learning Hour 10 Guided Learning Hours (10)
Course Material Course Material
Number of Modules 1 Number of Modules 1
4.4( 8 REVIEWS )

Awarded by

Trust Pilot rating with 1691 reviews

What Will I Learn?

Understand how ethics underpins commercial activity
Learn how to identify ethical dilemmas and offer appropriate resolutions


Merely being knowledgeable in Accounting, financial and managerial concepts would not be sufficient if you are to become CIMA Certified Professional in Business Accounting. In addition you would need to equip yourself with ethical, corporate fundamentals of governance and business law in order to become a certified professional in a recognised CIMA qualification such as this.

Usually when a business is conducted in the real world, the legal and administrative frameworks support commercial activity. With this in mind the ethical guidelines, fundamentals of governance such as contract law and employment law is discussed at some depth in this unit BA4.

We provide 100% support for all our learners to successfully complete this course with providing tailor made guidance for each learner. This is because we understand that each learner has quite unique learning abilities as no two learners are the same.

Enroll in this course to pass the exam to have a successful pathway to your CIMA qualification.

Who is the CIMA Foundation Level for?

  • School leavers
  • Small business owners
  • Undergraduates and graduates
  • Anyone with an interest in pursuing a career in management accountancy

Entry Requirement

  • The BA4 – Fundamentals of Ethics, Corporate Governance and Business Law does not require formal entry-level qualifications. Learners must be over the age of 16 and have basic knowledge in Mathematics, ICT and English Language.
  • Why Choose Global Edulink?
  • Syllabus Structure
  • Assessment
  • Exam Details
  • Certification
  • Career Path
  • Excellent pass rate
  • Dedicated panel of instructors
  • High rate of passing for first-time students
  • Become confident with mock exams and practice questions
  • Business Ethics and Ethical Conflict
  • Corporate Governance, Controls and Corporate Social Responsibility
  • General Principles of the Legal System, Contract and Employment La
  • Company Administration
This is an objective test. The objective test must be passed in order for learners to complete the syllabus module. Additionally, learners who wish to progress to the CIMA Foundation level qualification should also successfully pass this test.
This is a computer-based test. The test is made up of multiple choice, number entry and drag and drop question formats. Objective Test
  • Format – Computer-Based
  • Duration – 120 minutes
  • BA4 – 85 objective test questions

(A score of 100 out of 150 will represent a Pass)

Objective tests - GBP95 (Tier 1 per exam)

Please Note : Official Exam is not provided, It should be purchased separately

Please note that the prices are subject to change by the The Chartered Institute of Management Accountants (CIMA) at any given time. The above price mentioned per objective test are at the time of writing only. You may check with the official CIMA website for latest updates in prices.
Upon the successful completion of the unit Fundamentals of Ethics, Corporate Governance and Business Law - BA4, learners can advance to the next unit of the Certificate in Business Accounting (CIMA Cert BA) Or If the learner has already completed other units, can apply to the final exam of Certificate in Business Accounting (CIMA Cert BA).

Upon completing this module syllabus, you will be one step closer to having a career in business and finance. While this module does not give you direct access to gain employment, you have the opportunity to take the rest of the 3 modules in the CIMA Foundation Certificate. A career in management accounting is waiting for you, and will provide a clear path to progress in your desired employment. Companies worldwide, irrespective of their size require the services and knowledge of management accountants. Management Accountants are marketable across multiple industries.

Management Accountant

Course Curriculum

BA4 Fundamentals of Ethics, Corporate Governance and Business Law
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
Chapter 1 - Ethics And Ethical Principles
Management Accountant’s Role In Business Ethics
Ethical Influences
Absolute V Relative
Schools Of Ethics
The Consequences Of Poor Ethics In Business
Accountants And The Public Interest
Sources Of Professional Rules And Ethics
Ethical Codes
Organisational And Personal Values
Lifelong Learning
Chapter 2 - Cima’s Code Of Ethics
Fundamental Principles
Threats To Professional Ethics And Responses To Threats To Ethical Principles And Ethical Conflicts
CIMA’s Ethical Code And The Law
Chapter 3 - Corporate Governance – 1
Why Corporate Governance Is Needed
Corporate Governance, Ethics And The Law
OECD Principles Of Corporate Governance
IFACS Main Drivers For Sustainable Corporate Success
CIMA’s Proposals For Better Reporting Of Corporate Governance
Tone From The Top
Chapter 4 - Corporate Governance – 2
Unitary And Two-Tier Boards
The UK Corporate Governance Code
Chapter 5 - Internal And External Audit
Internal Audit
The Need For External Audit
What The External Auditors Do
What Auditors Don’t Do
Advantages And Disadvantages Of An External Audit
Chapter 6 - Error And Fraud
Pre-Requisites For Fraud
Internal Control And Its Role In Preventing And Detecting Fraud And Errors
Control Procedures And Activities
Protection Against Fraud
Chapter 7 - Corporate Social Responsibility
OECD General Policies
The Demands Of Multiple Stakeholders
CSR And The Supply Chain
Reporting Corporate Social Responsibility
CSR And Brand Management
Chapter 8 - Contract Law
What Is A Contract?
Intention To Enter Into Legal Relations
Terms, Warranties And Conditions
Companies And Contracts
Chapter 9 - Employment Law
Implied Terms
Collective Agreements
Written Statement Of Employment Particulars
What A Written Statement Must Include
What A Written Statement Doesn’t Need To Include
Working Abroad
Problems With A Written Statement
Workplace Policies And Procedures
Bribery And Corruption
Money Laundering
Social Media
Data Protection
Health And Safety
Disciplinary Procedures, Employment Protection And Termination
Chapter 10 - Business Organisations
Types Of Business Organisation
The Company’s Constitution
The Corporate Veil

Students feedback


Average rating (8)
5 Star
4 Star
3 Star
2 Star
1 Star
    J M

    Jody Mccarthy

    July 13, 2020
    Expansive curriculum

    The curriculum focused on ethical dilemmas and appropriate resolutions which I found to be highly engaging. When taking the exam, everything I learned at the training was highly beneficial to me. So I want to say great work to the provider.

    G B

    Gail Brooks

    July 02, 2020
    In depth course

    I just completed this course and have to say I have learned a lot about the role of management accounting in a public or commercial sector. Everything is explained in depth and an easy to understand language. Very complete and in depth course with lots of info and material for future reference.

    G P

    Gail Parry

    June 27, 2020
    Well presented

    This course is presented in a surprising comprehensive way that will let you understand the basic functions of accounting. It will help you build the concrete foundations that will enable you to make sense of more complicated concepts as you progress in your career.

    J P

    Jackie Poole

    June 25, 2020
    Fantastic overview

    Fantastic overview, covered all desired topics going into the course. The material itself was engaging and interesting.

    B S

    Billy Saunders

    June 13, 2020
    Interesting course

    Very interesting and thorough course.

    C C

    Carol Cox

    June 01, 2020
    Well explained

    Very interesting and well explained course. The CIMA Foundation Level Certificate gives learners the fundamental knowledge of business and accounting. I found it quite challenging and learned a huge amount. The course was well structured and extremely well prepared for this online learning format.

    R H

    Reggie Holmes

    May 28, 2020
    Clear explanations

    This course will introduce you to accounting in the efficient and smooth way. I got to understand the most fundamentals concepts of financial accounting.

    C P

    Cameron Poole

    May 07, 2020
    Engaging material

    The material itself was incredibly engaging.

WhatsApp chat