CIMA BA4 Free Online Study Resources
CIMA BA4 Fundamentals of Governance, Ethics and Business Law – Free Study Resources
Free Study Resources
CIMA BA4 Free Online Exam Resources

In addition to all the free BA4 study resources you get when you sign up with Astranti, we’ve put together a selection of free, useful resources from across the web to help you get to grips with every aspect of the CIMA BA4 syllabus. 

We’ve organised all the resources according to the different syllabus elements, so if you’re stuck on a particular area you can use these articles to help you out. Click on the images below to take a look.

Remember, when you sign up with Astranti you get the full BA4 course for FREE!

BA4 Business Ethics and Ethical Conflict: Syllabus weighting – 30%

Importance of ethics

Accounting lecture presentation on ethics in a profession, main focus on accounting profession, including reasons ethics are needed in any profession.

This video effectively explains core elements of ethics.

“IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.”

This article is important for your CIMA BA4 revision about a significant accounting organisation.

Social responsibility
“Social responsibility accounting – sometimes referred to as sustainability accounting or corporate social responsibility accounting – is the concept of integrating nonfinancial measures into financial reporting.”

This article is useful for your CIMA BA4 revision, effectively explaining social responsibility.

CIMA code of ethics and the law
“As chartered management accountants, CIMA members and registered students throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession.”

This article is straight from CIMA and definitely worth reading.

Corporate confidentiality
“A relationship between an accountant and a client is a fiduciary one, which means the accountant has a responsibility to act for the client’s benefit. An accountant’s code of ethics and conduct supports this relationship by requiring the accountant to comply with certain principles, including integrity, objectivity, competence and confidentiality. ”

This article will support your CIMA BA4 revision.

Ethical dilemmas
The ethical dilemmas that accountants sometimes face include conflicts of interest, confidentiality, illegal or fraudulent activities, pressure from management to inflate earnings, and clients who request manipulation of numbers.

This article effectively explains ethical dilemmas to help your CIMA BA4 revision.


Sign up to access your free CIMA BA4 full course including: 5 mock exams, comprehensive online study texts, 60 exam practice kit sample questions, strategic study tips email newsletter with regular hints and tips to help you pass your BA4 exam.

BACorporate governance, controls and CSR: Syllabus weighting – 45%
Corporate governance
“The purpose of corporate governance is to facilitate effective, entrepreneurial and prudent management that can deliver the long-term success of the company.”

This article neatly explains BA4 Corporate Governance.

This easy-to-view animation gives a good introduction to corporate governance.

This will help with your CIMA BA4 revision.

“The first corporate governance report and code of best practice is considered to be the UK Cadbury Report in 1992, which was produced in response to a number of unexpected corporate collapses. In effect, it launched corporate governance as a major issue in its own right.”

This is an indepth article from CIMA.

Board and corporate governance
“The basic responsibility of the Directors is to exercise their business judgment to act in what they reasonably believe to be in the best interests of the Company and its shareowners.”

This is a useful revision article in preparation for your BA4 exam.

Board of directors and committees
“Most boards maintain an audit committee, a remuneration (compensation) committee and a nomination committee.”

This is a useful revision article to support your BA4 revision.

Best practises
“The best practices to ensure that your organization’s policy and procedure management is handled effectively and efficiently.”

This is a good article that effectively explains best practices to support your BA4 revision.

Branding and CSR
A corporate or brand’s reputation is only as good as what exists in the public mind today, this article shows quite how important CSR is to a firm’s brand.

This will be really helpful for CIMA revision.

Internal audit
An article explaining internal audit from the chartered institute of internal auditors. “The role of internal audit is to provide independent assurance that an organisation’s risk management, governance and internal control processes are operating effectively.”

This is a good article that effectively explains internal auditing to help your BA4 revision.

External audit
“An external audit is an independent examination of the financial statements prepared by the organisation. It is usually conducted for statutory purposes (because the law requires it).”

This is great material to support your BA4 revision.


Sign up to access your free CIMA BA4 Study Text. Designed to contain all of the BA4 syllabus theory that you need to pass your exam, in an easy to follow style, with examples throughout to help your understanding.

BA4 General principles of the legal system, contract and employment law: Syllabus weighting – 15%
Valid contract
A valid contract normally contains the following five basic elements: Intention to create legal relations, offer, acceptance, consideration and capacity. This article effectively explains all these five elements based around setting up a business in Hong Kong.
Employer rights and responsibilies
This article neatly explains the basics of employer rights and responsibilities, it also goes into breaches of rights and responsibilities.

This will help your understanding of the legal system to help your BA4 revision.

Unfair dismissal and wrongful dismissal
This short piece gives you a good introduction into the differences between unfair and wrongful description from solicitors O’Neill Patient.

This will support your CIMA BA4 revision, giving you a good understanding of the legal system.


Sign up to access your free exam practice kit questions for the first two chapters of the BA4 syllabus, including 20 revision questions per chapter to aid your learning and 10 exam style questions per chapter to test your knowledge.

BA4 Company administration: Syllabus weighting – 10%
Public and private companies
This video explains the difference between public and private companies and describes how to determine if a company is public or private to help with your BA4 revision.
Business organisation types
This article gives a good description of various types of organisations: sole traders, partnerships and incorporated companies for example.

This will be useful in supporting your knowledge of CIMA BA4.

Advantages and disadvantages of limited companies
“A Limited Liability Company, quite simply is a company whose liability is limited. That’s the short version. The longer version is that a limited company is a type of company which when set-up allows an entrepreneur to keep their own assets and finances separate from the business itself.”

This will be a good revision tool to help with your CIMA BA4 revision.


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