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CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:

1. In which of the following countries are employees represented at board level?
i. Germany.
ii. United States of America
iii. France.

A) (i) and (ii) only
B) (iii) only
C) (i) only
D) (i) and (iii) only

2. The holders of a certain minimum percentage of a company's issued share capital are entitled to require the company to circulate a written statement to those entitled to receive notice of the next annual general meeting. What is that minimum percentage?

A) 5%.
B) 15%.
C) 20%.
D) 10%.

3. Bill is conducting an audit on a furniture manufacturer. There doesn't appear to be any major issues with the company and its finances. However, Bill has noticed that the company has adopted a new set of accounting standards unusually early.
What should Bill do?

A) Document this finding in an 'emphasis of matter' statement
B) Issue a modified audit report as he is unsatisfied with the elements examined.
C) Issue a modified audit report as he is satisfied the elements examined.
D) Issue an adverse opinion due to concerns raised during the audit.

4. M's client has asked her to 'leave out' a few figures as he is applying for a bank loan and he wants his management accounts to, in his words, 'look better'. If M does as he asks, he promises to pay her double her fee when the loan money comes through. M is tempted by his offer, her mother has been ill and she would love to take her away on holiday. What should she do?

A) Do as the client asks, after all the banks can afford it
B) Tell the client she is unable to do as he asks, but she would be happy to write a letter to the bank explaining his financial position
C) Tell the client she is unable to do as he asks, but that she knows another accountant who is happy to do that kind of thing
D) Do as the client asks; her mother's health is more important than her professional standing

5. Which of the following is incorrect?

A) Subject to the company's Articles of Association, shareholder approval is not required to enable the company to borrow money.
B) Subject to the company's Articles of Association, shareholder approval is not required to authorise the issue of shares direct to one person for a non-cash consideration.
C) The Articles of Association may be altered by special resolution.
D) A company's Articles cannot provide that the Articles are unalterable.

Solutions: