The learning outcomes in this subject reflect the professional standards to be demonstrated for the benefit of all stakeholders. With this in mind, the place of ethics and ethical conflict is an essential underpinning for commercial activity. Ethics is more than just knowing the rules around confidentiality, integrity and objectivity. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations.
Wherever business is conducted the legal and administrative framework underpins commercial activity. With this in mind the areas of contract law, employment law, administration and management of companies is considered.
Summary of syllabus
Each subject is divided into a number of broad syllabus topics.
A percentage weighting is shown against each syllabus topic and is intended as a guide to the proportion of study time each topic requires.
It is essential that all topics in the syllabus are studied, as all topics will be examined.
||A. Business Ethics and Ethical Conflict
||B. Corporate Governance, Controls and Corporate Social Responsibility
||C. General Principles of the Legal System, Contract and Employment Law
||D. Company Administration
Format: computer based
Availability: on demand at any of the 5,500 Pearson VUE centres around the world
Length: 2 hours
Questions: BA1, BA2 and BA3 each contain 60 objective test questions, while BA4 contains 85 objective test questions.
Marking: computer marked
Results: provisional result available immediately followed by confirmation no more than 48 hours later
Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. In BA2 and BA3 short scenarios may be given to which one or more objective test questions relate.
Latest exam pass rates
The CIMA Certificate in Business Accounting (2011 syllabus) examinations will be available until 10 January 2017. Examinations based on the CIMA Certificate in Business Accounting (2017 syllabus) will commence on 11 January 2017.
Some registered CIMA students will have passed examinations (or have been awarded exemptions from examinations) before 11 January 2017 based upon the CIMA Certificate in Business Accounting (2011 syllabus) or earlier. Students will be given credits for subjects within the CIMA Certificate in Business Accounting (updated syllabus), as shown in the table below.
Click on the relevant 2017 subject to download a transition guide, showing how syllabus content has moved between syllabi.