CIMA C05: Fundamentals of Ethics, Corporate Governance and Business Law looks at the different law frameworks that affect all commercial activity including contract law, employment law, financing and management of companies.

CIMA C05: Fundamentals of Ethics, Corporate Governance and Business Law looks at the different law frameworks that affect all commercial activity including contract law, employment law, financing and management of companies.

You’ll learn about:

  • How corporate governance affects how organisations are run
  • Contract law, the English legal system and how it compares with others around the world
  • The importance of ethical behaviour, how ethical conflicts can arise and how they might be resolved

Syllabus Overview

The learning outcomes in this paper reflect the legal framework for business and provide the underpinning for commercial activity. It includes the areas of contract law, employment law, financing, administration and management of companies.

The globalization of business is recognized by the inclusion of alternative legal systems, as well as the English legal system. Judicial precedent is included in relation to professional negligence.

Wherever business is conducted, the highest professional standards must be demonstrated for the benefit of all stakeholders. With this in mind, the place of ethics and ethical conflict is considered, as well as the role of corporate governance and its increasing impact in the management of organisations.

Assessment Strategy

There will be a two hour computer based assessment, comprising 75 compulsory questions, each with one or more parts.

A variety of objective test question styles and types will be used within the assessment.

Course Curriculum

CIMA CBA C05-A: Ethics and business (15%)
CIMA CBA C05-A1: Demonstrate an understanding of the importance of ethics to business generally and to the professional accountant.
CIMA CBA C05-A1: Demonstrate an understanding of the importance of ethics to business generally and to the professional accountant. Details 00:00:00
Quiz CIMA CBA C05-A1: Demonstrate an understanding of the importance of ethics to business generally and to the professional accountant. 00:00:00
CIMA CBA C05-A2: Explain the need for CIMA members to adopt the highest standards of ethical behaviour.
CIMA CBA C05-A2: Explain the need for CIMA members to adopt the highest standards of ethical behaviour. Details 00:00:00
Quiz CIMA CBA C05-A2: Explain the need for CIMA members to adopt the highest standards of ethical behaviour. 00:00:00
CIMA CBA C05-B: Ethical conflict (10%)
CIMA CBA C05-B1: Explain the various means of regulating ethical behaviour.
CIMA CBA C05-B1: Explain the various means of regulating ethical behaviour. Details 00:00:00
Quiz CIMA CBA C05-B1: Explain the various means of regulating ethical behaviour. 00:00:00
CIMA CBA C05-B2: Explain how ethical dilemmas and conflicts of interest arise and may be resolved.
CIMA CBA C05-B2: Explain how ethical dilemmas and conflicts of interest arise and may be resolved. Details 00:00:00
Quiz CIMA CBA C05-B2: Explain how ethical dilemmas and conflicts of interest arise and may be resolved. 00:00:00
CIMA CBA C05-C: Corporate governance (10%) outcomes
CIMA CBA C05-C1: Explain the development of corporate governance to meet public concern in relation to the management of companies.
CIMA CBA C05-C1: Explain the development of corporate governance to meet public concern in relation to the management of companies. Details 00:00:00
Quiz CIMA CBA C05-C1: Explain the development of corporate governance to meet public concern in relation to the management of companies. 00:00:00
CIMA CBA C05-C2: Explain the impact of corporate governance on the directors and management structure of public limited companies and how this benefits stakeholders.
CIMA CBA C05-C2: Explain the impact of corporate governance on the directors and management structure of public limited companies and how this benefits stakeholders. Details 00:00:00
Quiz CIMA CBA C05-C2: Explain the impact of corporate governance on the directors and management structure of public limited companies and how this benefits stakeholders. 00:00:00
CIMA CBA C05-D: Comparison of English law with alternative legal systems (10%)
CIMA CBA C05-D1: Explain the essential elements of the English legal system and the tort of negligence.
CIMA CBA C05-D1: Explain the essential elements of the English legal system and the tort of negligence. Details 00:00:00
Quiz CIMA CBA C05-D1: Explain the essential elements of the English legal system and the tort of negligence. 00:00:00
CIMA CBA C05-D2: Describe the essential elements of alternative legal systems.
CIMA CBA C05-D2: Describe the essential elements of alternative legal systems. Details 00:00:00
Quiz CIMA CBA C05-D2: Describe the essential elements of alternative legal systems. 00:00:00
CIMA CBA C05-E: The law of contract (20%)
CIMA CBA C05-E1: Explain how the law determines the point at which a contract is formed and the legal status of contractual terms.
CIMA CBA C05-E1: Explain how the law determines the point at which a contract is formed and the legal status of contractual terms. Details 00:00:00
Quiz CIMA CBA C05-E1: Explain how the law determines the point at which a contract is formed and the legal status of contractual terms. 00:00:00
CIMA CBA C05-E2: Explain when the law regards a contract as discharged and the remedies available for breach and nonperformance.
CIMA CBA C05-E2: Explain when the law regards a contract as discharged and the remedies available for breach and nonperformance. Details 00:00:00
Quiz CIMA CBA C05-E2: Explain when the law regards a contract as discharged and the remedies available for breach and nonperformance. 00:00:00
CIMA CBA C05-F: The law of employment (10%)
CIMA CBA C05-F1: Explain the essential elements of an employment contract and the remedies available following termination of the contract.
CIMA CBA C05-F1: Explain the essential elements of an employment contract and the remedies available following termination of the contract. Details 00:00:00
Quiz CIMA CBA C05-F1: Explain the essential elements of an employment contract and the remedies available following termination of the contract. 00:00:00
CIMA CBA C05-F2: Explain the impact of health and safety law on employers and employees.
CIMA CBA C05-F2: Explain the impact of health and safety law on employers and employees. Details 00:00:00
Quiz CIMA CBA C05-F2: Explain the impact of health and safety law on employers and employees. 00:00:00
CIMA CBA C05-G: Company administration and finance (25%)
CIMA CBA C05-G1: Explain the nature, legal status and administration of business organisations.
CIMA CBA C05-G1: Explain the nature, legal status and administration of business organisations. Details 00:00:00
Quiz CIMA CBA C05-G1: Explain the nature, legal status and administration of business organisations. 00:00:00
CIMA CBA C05-G2: Explain the law relating to the financing and management of companies limited by shares.
CIMA CBA C05-G2: Explain the law relating to the financing and management of companies limited by shares. Details 00:00:00
Quiz CIMA CBA C05-G2: Explain the law relating to the financing and management of companies limited by shares. 00:00:00

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