Free CIMA BA4 Exam Dumps Questions & Answers

Which of the following is not a source of English law?

• A.  Legislation.
• B.  European law.
• C.  Common law.
• D.  Roman law.

Which of the following is incorrect in relation to a company registered after the Companies Act 2006 was fully in force?

• A.  The company will not be able to place any restrictions on its objects clause.
• B.  The company may choose to restrict its objects by including provisions to that effect in its Articles of Association.
• C.  The company is to be treated as if it has unlimited objects.
• D.  If the company has restrictions on its objects they may be amended by special resolution.

Section 13 of the Sale of Goods Act 1979 implies a condition into contracts for the sale of goods that the goods supplied will correspond to the description. What remedies are available to the innocent buyer in the event of a breach of Section 13?

• A.  The buyer is entitled to damages only
• B.  The buyer is entitled to specific performance of the contract
• C.  The buyer has the option of retaining the goods and claiming damages or repudiating the contract and claiming damages
• D.  The contract between the buyer and the seller is automatically cancelled

Which THREE of the following represent the impact of one of the seven principles of public life on accountants?
When awarding contracts accountants should ensure that this is based upon objective measures of comparative merit.

• A.  Accountants should avoid any conflicts of interest in their professional conduct
• B.  Accountants should be publicly open about the reasons for their decisions within the companies they work for.
• C.  Accountants should ensure that they only restrict information about their clients when the public interest so demands it
• D.  Accountants should promote and support the seven principles in public life through leadership and example.
• E.  Accountants should act solely in the public interest and should therefore not make a profit from their professional advice to clients.

Which of the following is incorrect?
(i) All contracts must be in writing.
(ii) A contract to sell land must be in writing.
(iii) A contract of employment must be in writing.

• A.  (ii) and (iii) only
• B.  (i), (ii) and (iii).
• C.  (i) only
• D.  (i) and (iii) only