Fundamentals of Ethics Corporate Governance and Business Law 

Business Ethics and Ethical Conflict

Demonstrate an understanding of the importance of ethics to society, business and the professional accountant

Explain the need and requirements for CIMA students and members in adopting the highest standards of ethical behaviour

Explain the various means of regulating ethical behaviour, recognising different parties’ perspectives towards ethical dilemmas

Identify ethical dilemmas and how they may be resolved

Corporate Governance, Controls and Corporate Social Responsibility

Explain the role of corporate governance in meeting the concerns of society and investors over the management of corporations

Explain the impact of corporate governance on the directors and management structures of corporations

Explain the role of external and internal audit

Explain the nature of errors and frauds

Explain Corporate Social Responsibility (CSR) - a political and corporate perspective

Explain the role of CSR within company reporting

General Principles of the Legal System, Contract and Employment Law

Explain how the law determines the point at which a contract is formed and the legal status of contractual terms

Explain the essential elements of an employment contract and the remedies available following termination of the contract

Company Administration

Explain the nature, legal status and administration of business organisations