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All BA4 Test Inside CIMA Questions

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Question 88

Which of the following does not apply to a private company which is about to declare a dividend?

Options:

A.

There must be profits available for distribution as a dividend.

B.

The company must have accumulated realized profits.

C.

The company's net assets must equal the total of called up share capital plus un-distributable reserves.

D.

The company must take account of accumulated realized losses.

Question 89

Which of the following statements is incorrect in relation to the Memorandum of Association of a company which is registered after the Companies Act 2006 is fully in force?

Options:

A.

The Memorandum of Association will no longer be a company's superior constitutional document.

B.

The Memorandum of Association must state that the subscribers wish to form a company under the Act.

C.

The Memorandum of Association must state that the subscribers agree to become members of the company.

D.

The Memorandum of Association must contain a statement of the company's authorized share capital.

Question 90

Who should check that a company's financial statements provide a true and fair view of its financial performance?

Options:

A.

The auditor and the company

B.

The auditor

C.

The company

D.

Shareholders

E.

The auditor and shareholders

F.

The company and shareholders

Question 91

Which of the following are listed among the IFAC's drivers for sustainable organisational success?

Select ALL that apply.

Options:

A.

Customer and stakeholder focus

B.

Effective leadership and strategy

C.

Integrated governance, risk and control

D.

Innovation and adaptability

E.

Financial management

F.

People and talent management

G.

Operational excellence

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Exam Code: BA4
Exam Name: Fundamentals of Ethics, Corporate Governance and Business Law
Last Update: Nov 23, 2024
Questions: 661
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