CIMA Certificate in Business Accounting - Fundamentals of Ethics Corporate Governance and Business Law module BA4

This module forms part of the Certificate in Business Accounting (Cert BA), which is an introductory finance qualification by the Chartered Institute of Management Accountants (CIMA) - the world’s largest leading professional body of management accountants. The Cert BA qualification is an ideal introduction to core business and finance skills for individuals with little or no previous accounting knowledge. With this qualification, students can work as an accounts assistant or in a management consultancy. Successful completion of this Fundamentals of Ethics, Corporate Governance and Business Law module course will contribute towards achieving the Certificate in Business Accounting (Cert BA).

Course Content

Business Ethics and Ethical Conflict

• The importance of ethics to society, business and the professional accountant
• Adopting the highest standards of ethical behaviour
• Regulating ethical behaviour
• Ethical dilemmas and their potential resolution

Corporate Governance, Controls and Corporate Social Responsibility

• The role of corporate governance
• The impact of corporate governance on directors and management structures of corporations
• The role of internal and external audit
• Errors and frauds
• Corporate Social Responsibility (CSR) and its role within company reporting

General Principles of the Legal System, Contract and Employment Law

• Contract law and the legal status of contractual terms
• Employment contracts

Company Administration

• Legal status and administration of business organisations