CIMA BA4 study plan

CIMA BA4 · Give each week a clear focus.

8 weeks · About 7 hours per week

Week 1

Ethics and ethical considerations

Define the difference between absolutism and relativism and apply each position to a short business scenario
Map the CIMA Code of Ethics fundamental principles to concrete workplace behaviours
Identify the five common threats to ethical compliance and give one example of each in an accounting context
Explain the purpose and limits of a corporate code of ethics

A one-page threat-and-safeguard table covering all five threats with a worked example for each

Week 2

Apply an ethical decision-making model step by step to a conflict-of-interest case
Distinguish whistleblowing from grievance reporting and state the legal protections available
Evaluate how organisational culture and incentive structures shape ethical behaviour
Analyse a case where commercial pressure conflicts with professional integrity

A 600-word written analysis of one ethics case study applying the model and naming the safeguards

Week 3

Describe the agency problem and explain how separation of ownership and control creates it
Compare the UK Corporate Governance Code with a principles-based and a rules-based regime
Explain the roles of the board, chair, CEO, and non-executive directors
Outline the main board committees and their responsibilities

A board structure diagram with a one-line role statement for each committee and director type

Week 4

Apply the concepts of independence, diversity, and succession planning to board composition
Explain internal control, risk management, and audit committee oversight of the external auditor
Evaluate executive remuneration design and its link to long-term value
Assess how governance failures lead to corporate collapse using a generic failure pattern

A timed 25-question self-test on governance scoring at least 80%, with a log of every missed point

Week 5

Distinguish criminal from civil law and describe the court hierarchy and appeal routes
Explain the elements of a valid contract: offer, acceptance, consideration, intention, and capacity
Identify terms implied by statute and the effect of exemption clauses
Describe remedies for breach of contract including damages and specific performance

A contract-formation checklist that you can apply cold to a new fact pattern in under five minutes

Week 6

Explain the separate legal personality of a company and the meaning of limited liability
Compare the duties directors owe under statute and common law
Distinguish the main business media: sole trader, partnership, LLP, and limited company
Outline the law of agency and the authority an agent may hold

A comparison table of four business forms scored on liability, taxation, disclosure, and continuity

Week 7

Distinguish employee status from worker and self-employed status and explain why it matters
List the implied duties of employer and employee in a contract of employment
Explain dismissal types and the tests for unfair and wrongful dismissal
Outline discrimination protected characteristics and the types of prohibited conduct

A dismissal decision tree that correctly classifies five short scenarios as fair, unfair, or wrongful with reasons

Week 8

Consolidate all four domains using a weighted revision schedule matching exam percentages
Complete two full-length timed mock exams under exam conditions
Review every incorrect answer and convert it into a one-line rule you can recall
Rehearse exam technique: question sequencing, flagging, and time allocation per mark

Two completed mock exams with a scored error log and a final one-page summary sheet per domain

Week 2: You can name all five ethical threats and their safeguards from memory and apply the decision model to an unseen scenario without notes

Week 4: You score at least 80% on a governance self-test and can explain the agency problem and board committee roles in your own words

Week 6: You can form a valid contract from a fact pattern and identify the business medium and liability position in under ten minutes

Week 8: Both mock exams are completed within time and your combined score is at least 75%, with no domain below 65%