BA4 Exam Dumps - CIMA Certificate Questions and Answers

Encourage people from all backgrounds and cultures to apply for vacancies.

Ensure that it offers equal opportunities to both able-bodied and disabled people.

Ensure that the company has an even split of male and female employees at all levels.

Import and sell food from all over the world.

Ensure that their in-store signs are written in at least five different languages.

A decision by the Supreme Court.

A provision in an Act of Parliament

A Regulation issued by the European Council of Ministers.

A Statutory Instrument.

Zed plc only

Zed plc and the directors of Zed plc.

Zed plc, its directors and shareholders.

Zed plc, its directors and shareholders and any other person who has suffered loss as a result of the negligent audit.    

(i) only

(i) and (ii) only

(ii) only

(iii) only

The company must have at least one director.

The company must have at least one shareholder.

The company must have issued at least £50,000 of shares.

The company must ensure that its company secretary is properly qualified whereas a private company need not have a company secretary.

Yes - the lobbying group appears to be funded at least in part by your company so it is not independent and is therefore misleading people about its status

Maybe - depending on whether the lobbying group is funded by other airlines as well as your company

No - companies are entitled to fund any groups that they choose, particularly if it is in their financial interest. Neither party has done anything unethical

No - there is unlikely to be any connection between the payments and the group's aims. After all, companies regularly fund Non-Government Organizations (NGOs) and other types of organization

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

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

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

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

A written special resolution.

A special resolution.

A written ordinary resolution.

An ordinary resolution

Where the directors have the intention of defrauding creditors.

Where directors knew or ought to have known that insolvency was inevitable.

Whenever a company becomes insolvent.

Whenever a company's liabilities exceed its assets.

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