BA4 試験問題を無料オンラインアクセス

Danny holds 1%, Edward 2% and Fozia 3% of the issued share capital of Vee Ltd. Which of these shareholders, acting alone or together, hold the minimum percentage to entitle them to require the company to circulate a written statement of their views to all those entitled to receive notice of the forthcoming annual general meeting?

• A.Danny and Edward.
• B.Edward and Fozia.
• C.Danny and Fozia.
• D.Fozia alone.

B is invited to a big tennis final by one of her clients. Afterwards there is a private party at the client's home. B has too much to drink, and the client ends up sending her home in a taxi. Which fundamental principle has B failed to live up to?

• A.Integrity
• B.Professional Behavior
• C.Professional Competence and Due Care
• D.Objectivity

According to CIMA, which TWO of the following are responsibilities of a professional accountant?

• A.To never question the truth of the information provided by an employer or client
• B.To exclusively satisfy the needs of an individual client or employer
• C.To comply with the ethical requirements of an employer's and professional body's code of ethics
• D.To act in the public interest

H is hoping for a promotion. His wife is expecting a baby and they need the extra money. He needs to present the figures for his section, but the true figures do not reflect well on his manager. What should H do?

• A.Present figures which reflect well on the manager: after all H needs his manager's approval to get the promotion
• B.Present slightly amended figures: after all everybody does this, and H will still be popular with the rest of his section
• C.Present the true figures: his motivation should be to be honest
• D.Present the figures which reflect well on the manager: H's family are more important

Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?

• A.Professional behavior
• B.Accountability
• C.Integrity
• D.Objectivity