Free CIMAPRA17-BA4-1 Exam Dumps May 2026

MultipleChoice

In relation to international regulations, which of the following is correct?

i. International regulations seek to establish common standards between professions practicing in different States so as to further international cooperation and agreement.

ii. International regulations agreed by the professional bodies of different States have the force of international law.

iii. International regulations which harmonies standards and procedures may be incorporated into contracts by commerce and the professions.

MultipleChoice

B a new employee, has noticed that other members of staff in the company falsely complete their timesheets at the end of the month, making it look like they have worked more hours than they actually have.

When asked about it, C. another employee stated that management were aware of the practice, but they were happy to tolerate this as long as it was a limited amount extra, and it was up to B to decide whether or not to do the same B decided to add a few extra unworked hours to her own timesheet

This is an example of what type of influence on ethical behavior?

MultipleChoice

Seb is auditing a large firm in the City. He wants to access the company's books and records, to be notified of any shareholder meetings and to ask the company's senior staff to produce certain documents that he feels are necessary to audit.

However, the company he is auditing denies every one of these requests.

Should Seb's requests be granted?

MultipleChoice

Where a countries' rules protect whistleblowers. they usually only do so where there has been a 'qualifying disclosure' Which of the following statements best describes the minimum level of information which a whistleblower needs to have to make a 'qualifying disclosure'?

MultipleChoice

Which of the following statements is correct following the enactment of the Companies Act 2006?

(i) A public company must hold an annual general meeting within six months of the end of its accounting reference date.

(ii) A private company is no longer required to hold an annual general meeting.

(iii) A private company must give 21 days' notice of a general meeting.

MultipleChoice

Which of the following statements is correct?

(i) A term may be implied into a contract by statute.

(ii) A term may be implied into a contract on the ground that it is a trade custom.

(iii) A term may be implied into a contract by a court in order to give the agreement 'business efficacy'.

MultipleChoice

In the tort of negligence what is meant by ''res ipsa loquitur''?