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CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance

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CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Description

This course forms part of the CIMA Certificate in Business Accounting programme. Its main focus is on ethics and business, ethical conflict, corporate governance, comparison of English law with alternative legal systems, the law of contract, the law of employment, and company administration and finance.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Accreditation

SACOB is an Accredited CIMA Tuition Provider. CIMA SAQA ID 24418.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Entrance requirement

CIMA does not limit anyone from studying, therefore it is open to everyone. Depending on any previous qualifications and experience exemptions may be granted. It is recommended that students have a good understanding of mathematics and the English language.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Duration

On average, 3 months. If you need to take a little longer or want to finish it in under 3 months, no problem as you can book an exam date that suits you.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Outline

  • Business Ethics and Ethical Conflict (30% of the syllabus)
  • Corporate Governance, Controls and Corporate Social Responsibility (45% of the syllabus)
  • General Principles of the Legal System, Contract and Employment Law (15% of the syllabus)
  • Company Administration (10% of the syllabus)

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Assessment

The great thing with the CIMA Certificate Level qualification is that it can be completed at your own pace, as you choose an exam date that suits you. There are no assignments during the course, only a final exam on completion of the course. The final exam takes place directly through CIMA and consists of a Computer Based Assessment (CBA) which can be sat at a CBA centre near you. CBA exams are 2 hours long and consist of 60 complusory objective test questions, these could be made up of the following:

  • Multiple Choice
  • Multiple Response
  • Number Entry
  • Drag and Drop
  • Hot Spot
  • Item Sets

Short scenarios may be given to which one or more test questions relate. You will need to obtain 50% in order to pass the course.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance: Award

Once you have sucessfully completed this course as well as the other 3 courses that make up the Certificate in Business Accounting you will receive your CIMA Certificate in Business Accounting. You don’t have to stop there though as you are now eligible to move on to the Operational Level of the CIMA Professional Qualification.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members.

CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with more than 227,000 members and students in 179 countries. CIMA is also a member of the International Federation of Accountants.

CIMA operates a standard scheme of qualifying examinations for prospective members. It promotes local education, training and management development operations, and new techniques through its research foundation and the dissemination of management accounting practices through publications and other media related activities. CIMA has been active in recent educational and vocational initiatives in former Eastern bloc countries. It publishes a monthly journal, supplied free to members and registered students, called ‘Financial Management’.

CIMA is recognised as a professional accounting body for various statutory purposes by UK and various overseas governments. The institute regulates the activities of its members by a code of practice, a discipline committee and (a recent innovation) a continuing education scheme. Its governing body is its council, comprising members elected from regional branches. Each of the branches has a committee and is responsible for much of the ‘grass roots’ activity. Activity such as qualification development is undertaken from the London head office.

The CIMA Global Business Challenge, an annual international business and strategic management competition for undergraduates around the world, is designed to bring out the best in the young business leaders of tomorrow.

In July 2009, CIMA added an online community – CIMAsphere – to its website. The community consisted of a range of blogs, discussion boards, groups, community answers, expert Q&A sessions and some social networking features for members, students and the general public. This has since been shut down. Members are instead encouraged to join the CIMA LinkedIn group, and students are directed to CIMAconnect, an online study support portal.

In 2011, CIMA entered into a joint venture with the American Institute of Certified Public Accountants (AICPA) to launch a global management accounting designation called the Chartered Global Management Accountant (CGMA).In the Americas outside the U.S., non-U.S. CPAs can obtain the new designation as an AICPA International Associate, after a rigorous assessment process. In the rest of the world, new designation holders are able to become members of CIMA after the same assessment process.

CIMA is proactive to tie up with American CPA because of the current convergence trend between US-GAAP and IFRS, reinforced following the merger of the iconic New York Stock Exchange with Germany’s Deutsche Boerse AG. “It remains to be seen whether companies listed in a combined exchange would be required to report under IFRS, US GAAP or both, but as the US appears to be moving towards IFRS adoption it is more likely the international standards would be the accounting rules of choice”.

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance

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Operational and management level

Within each learning pillar, students are advised to sit and pass the operational level subject examination before sitting the management level subject. However, examinations from different learning pillars, at either operational or management level, may be sat concurrently. Students are recommended to sit no more than three examinations at any single diet, in order to optimise the probability of success

The pass mark for each of the operational and management level subject examinations is 50% and permanent credit is awarded for any paper in which the candidate scores 50% or more.

On successful completion of all operational level subjects, students are awarded the CIMA Diploma in Management Accounting.

On successful completion of all management level subjects, students are awarded the CIMA Advanced Diploma in Management Accounting.

Strategic level

When attempting the strategic level subjects, students must sit all three examination papers (one from each learning pillar – Papers E3, P3 and F3) together at the first sitting. At any subsequent examination attempts, these papers may be taken in any order and combination.

The pass mark for each of the strategic level subject examinations is 50% and permanent credit is awarded for any paper in which the candidate scores 50% or more.

Students must pass all three strategic level subject examinations before attempting the Test of Professional Competence in Management Accounting

CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance

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CIMA C05 Fundamentals of Ethics Corporate Governance and Business Law Corporate governance

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