{"id":20523,"date":"2021-03-15T03:39:17","date_gmt":"2021-03-15T03:39:17","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=20523"},"modified":"2021-03-15T03:39:19","modified_gmt":"2021-03-15T03:39:19","slug":"ba4-fundamentals-of-ethics-corporate-governance-and-business-law-cimapra17-ba4-1-eng-dumps","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/ba4-fundamentals-of-ethics-corporate-governance-and-business-law-cimapra17-ba4-1-eng-dumps.html","title":{"rendered":"BA4 &#8211; Fundamentals of Ethics, Corporate Governance and Business Law CIMAPRA17-BA4-1-ENG Dumps"},"content":{"rendered":"\n<p>CIMAPRA17-BA4-1-ENG\u00a0BA4 &#8211; Fundamentals of Ethics, Corporate Governance and Business Law (2017 SYLLABUS) (Online) is one of Certificate in Business Accounting exam. To help you complete the Certificate in Business Accounting CIMAPRA17-BA4-1-ENG exam, we have released CIMAPRA17-BA4-1-ENG dumps online. The current CIMAPRA17-BA4-1-ENG dumps contain 503 practice questions and answers. You can read all these Q&amp;As to prepare for the BA4 &#8211; Fundamentals of Ethics, Corporate Governance and Business Law exam well.<\/p>\n<h2>Check <span style=\"color: #993300;\">CIMAPRA17-BA4-1-ENG Free Dumps<\/span> Online<\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam5225\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-5225\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-5225\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-170815'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>How can a company help employees make the right decision when faced with a difficult situation?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='170815' \/><input type='hidden' id='answerType170815' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170815[]' id='answer-id-690905' class='answer   answerof-170815 ' value='690905'   \/><label for='answer-id-690905' id='answer-label-690905' class=' answer'><span>Offer guiding values and principles to underpin decision-making<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170815[]' id='answer-id-690906' class='answer   answerof-170815 ' value='690906'   \/><label for='answer-id-690906' id='answer-label-690906' class=' answer'><span>Threaten them with disciplinary procedures<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170815[]' id='answer-id-690907' class='answer   answerof-170815 ' value='690907'   \/><label for='answer-id-690907' id='answer-label-690907' class=' answer'><span>Give them a rule book<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170815[]' id='answer-id-690908' class='answer   answerof-170815 ' value='690908'   \/><label for='answer-id-690908' id='answer-label-690908' class=' answer'><span>Have a strong rules-based culture<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-170816'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>Which of the following statements is incorrect? <br \/>\r<br>(i) A term may be implied into a contract on the basis of previous dealings between the parties. <br \/>\r<br>(ii) A term may be implied into a contract by statute. <br \/>\r<br>(iii) A term may be implied into a contract by a court where it would be reasonable to imply it.<\/div><input type='hidden' name='question_id[]' id='qID_2' value='170816' \/><input type='hidden' id='answerType170816' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170816[]' id='answer-id-690909' class='answer   answerof-170816 ' value='690909'   \/><label for='answer-id-690909' id='answer-label-690909' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170816[]' id='answer-id-690910' class='answer   answerof-170816 ' value='690910'   \/><label for='answer-id-690910' id='answer-label-690910' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170816[]' id='answer-id-690911' class='answer   answerof-170816 ' value='690911'   \/><label for='answer-id-690911' id='answer-label-690911' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170816[]' id='answer-id-690912' class='answer   answerof-170816 ' value='690912'   \/><label for='answer-id-690912' id='answer-label-690912' class=' answer'><span>(iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-170817'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>Although no-one has reason to suspect, you have taken a violent dislike to a particular assurance client. <br \/>\r<br>This could severely affect your independence:<\/div><input type='hidden' name='question_id[]' id='qID_3' value='170817' \/><input type='hidden' id='answerType170817' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170817[]' id='answer-id-690913' class='answer   answerof-170817 ' value='690913'   \/><label for='answer-id-690913' id='answer-label-690913' class=' answer'><span>Of belief<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170817[]' id='answer-id-690914' class='answer   answerof-170817 ' value='690914'   \/><label for='answer-id-690914' id='answer-label-690914' class=' answer'><span>In appearance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170817[]' id='answer-id-690915' class='answer   answerof-170817 ' value='690915'   \/><label for='answer-id-690915' id='answer-label-690915' class=' answer'><span>Of mind<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170817[]' id='answer-id-690916' class='answer   answerof-170817 ' value='690916'   \/><label for='answer-id-690916' id='answer-label-690916' class=' answer'><span>In competence<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-170818'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>Which of the following is not valid consideration?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='170818' \/><input type='hidden' id='answerType170818' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170818[]' id='answer-id-690917' class='answer   answerof-170818 ' value='690917'   \/><label for='answer-id-690917' id='answer-label-690917' class=' answer'><span>Payment to be made upon delivery of the goods.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170818[]' id='answer-id-690918' class='answer   answerof-170818 ' value='690918'   \/><label for='answer-id-690918' id='answer-label-690918' class=' answer'><span>Payment handed over at the time of the contract.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170818[]' id='answer-id-690919' class='answer   answerof-170818 ' value='690919'   \/><label for='answer-id-690919' id='answer-label-690919' class=' answer'><span>Past consideration.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170818[]' id='answer-id-690920' class='answer   answerof-170818 ' value='690920'   \/><label for='answer-id-690920' id='answer-label-690920' class=' answer'><span>A promise to make an early repayment of a debt.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-170819'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>Which of the following are TWO reasons why new legislation might be introduced in response to corporate scandals?<\/div><input type='hidden' name='question_id[]' id='qID_5' value='170819' \/><input type='hidden' id='answerType170819' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170819[]' id='answer-id-690921' class='answer   answerof-170819 ' value='690921'   \/><label for='answer-id-690921' id='answer-label-690921' class=' answer'><span>To prevent this type of unethical behavior by making it illegal<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170819[]' id='answer-id-690922' class='answer   answerof-170819 ' value='690922'   \/><label for='answer-id-690922' id='answer-label-690922' class=' answer'><span>To punish individuals for adhering to codes of ethics<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170819[]' id='answer-id-690923' class='answer   answerof-170819 ' value='690923'   \/><label for='answer-id-690923' id='answer-label-690923' class=' answer'><span>To encourage companies to make their own decisions about ethical matters<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170819[]' id='answer-id-690924' class='answer   answerof-170819 ' value='690924'   \/><label for='answer-id-690924' id='answer-label-690924' class=' answer'><span>To enforce minimum standards of behavior<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-170820'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?<\/div><input type='hidden' name='question_id[]' id='qID_6' value='170820' \/><input type='hidden' id='answerType170820' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170820[]' id='answer-id-690925' class='answer   answerof-170820 ' value='690925'   \/><label for='answer-id-690925' id='answer-label-690925' class=' answer'><span>The separation of the roles of Chairman and Managing Director<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170820[]' id='answer-id-690926' class='answer   answerof-170820 ' value='690926'   \/><label for='answer-id-690926' id='answer-label-690926' class=' answer'><span>The appointment of competent accountants in the finance function<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170820[]' id='answer-id-690927' class='answer   answerof-170820 ' value='690927'   \/><label for='answer-id-690927' id='answer-label-690927' class=' answer'><span>The establishment of an audit committee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170820[]' id='answer-id-690928' class='answer   answerof-170820 ' value='690928'   \/><label for='answer-id-690928' id='answer-label-690928' class=' answer'><span>The reporting to shareholders of risks and internal controls<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-170821'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>Which of the following is a 'financial stakeholder' of an organization?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='170821' \/><input type='hidden' id='answerType170821' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170821[]' id='answer-id-690929' class='answer   answerof-170821 ' value='690929'   \/><label for='answer-id-690929' id='answer-label-690929' class=' answer'><span>Media<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170821[]' id='answer-id-690930' class='answer   answerof-170821 ' value='690930'   \/><label for='answer-id-690930' id='answer-label-690930' class=' answer'><span>Employee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170821[]' id='answer-id-690931' class='answer   answerof-170821 ' value='690931'   \/><label for='answer-id-690931' id='answer-label-690931' class=' answer'><span>Non-governmental organizations<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170821[]' id='answer-id-690932' class='answer   answerof-170821 ' value='690932'   \/><label for='answer-id-690932' id='answer-label-690932' class=' answer'><span>Competitor<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-170822'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='170822' \/><input type='hidden' id='answerType170822' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170822[]' id='answer-id-690933' class='answer   answerof-170822 ' value='690933'   \/><label for='answer-id-690933' id='answer-label-690933' class=' answer'><span>All courts below the Supreme Court may refer a case involving European Law to the European Court of Justice for a preliminary ruling.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170822[]' id='answer-id-690934' class='answer   answerof-170822 ' value='690934'   \/><label for='answer-id-690934' id='answer-label-690934' class=' answer'><span>Supreme Court must refer a case involving European Law to the European Court of Justice for a preliminary ruling.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170822[]' id='answer-id-690935' class='answer   answerof-170822 ' value='690935'   \/><label for='answer-id-690935' id='answer-label-690935' class=' answer'><span>An English court is not bound to give effect to a preliminary ruling of the European Court of Justice.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170822[]' id='answer-id-690936' class='answer   answerof-170822 ' value='690936'   \/><label for='answer-id-690936' id='answer-label-690936' class=' answer'><span>A preliminary ruling of the European Court of Justice is sent back to the Court which referred the question and must be given effect by that court.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-170823'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>Maintaining professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service demonstrates the CIMA Code of Ethics fundamental principle of:<\/div><input type='hidden' name='question_id[]' id='qID_9' value='170823' \/><input type='hidden' id='answerType170823' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170823[]' id='answer-id-690937' class='answer   answerof-170823 ' value='690937'   \/><label for='answer-id-690937' id='answer-label-690937' class=' answer'><span>Integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170823[]' id='answer-id-690938' class='answer   answerof-170823 ' value='690938'   \/><label for='answer-id-690938' id='answer-label-690938' class=' answer'><span>Objectivity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170823[]' id='answer-id-690939' class='answer   answerof-170823 ' value='690939'   \/><label for='answer-id-690939' id='answer-label-690939' class=' answer'><span>Professional competence and due care<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170823[]' id='answer-id-690940' class='answer   answerof-170823 ' value='690940'   \/><label for='answer-id-690940' id='answer-label-690940' class=' answer'><span>Professional behavior<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-170824'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>B agreed in his contract that he would not work for a competitor of Gee Ltd for a period of 12 months after leaving the company's employment. On leaving Gee Ltd, B worked for Zed Ltd, a competitor of Gee Ltd. If the restriction in B's contract with Gee Ltd should be found to be reasonable, which of the following remedies is Gee Ltd entitled to? <br \/>\r<br>(i) A decree of specific performance forcing B to comply with his contract with Gee Ltd. <br \/>\r<br>(ii) Damages in respect of any loss caused by B's breach of contract. <br \/>\r<br>(iii) An injunction to stop B working for Zed Ltd.<\/div><input type='hidden' name='question_id[]' id='qID_10' value='170824' \/><input type='hidden' id='answerType170824' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170824[]' id='answer-id-690941' class='answer   answerof-170824 ' value='690941'   \/><label for='answer-id-690941' id='answer-label-690941' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170824[]' id='answer-id-690942' class='answer   answerof-170824 ' value='690942'   \/><label for='answer-id-690942' id='answer-label-690942' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170824[]' id='answer-id-690943' class='answer   answerof-170824 ' value='690943'   \/><label for='answer-id-690943' id='answer-label-690943' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170824[]' id='answer-id-690944' class='answer   answerof-170824 ' value='690944'   \/><label for='answer-id-690944' id='answer-label-690944' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-170825'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Which ONE of the following statements is correct in relation to the UK Corporate Governance Code?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='170825' \/><input type='hidden' id='answerType170825' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170825[]' id='answer-id-690945' class='answer   answerof-170825 ' value='690945'   \/><label for='answer-id-690945' id='answer-label-690945' class=' answer'><span>If the Code is ignored by any company, no action may be taken as it has no legal status<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170825[]' id='answer-id-690946' class='answer   answerof-170825 ' value='690946'   \/><label for='answer-id-690946' id='answer-label-690946' class=' answer'><span>If any company fails to comply with the Code, the directors may be sued for breach of duty by the company on behalf of the shareholders<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170825[]' id='answer-id-690947' class='answer   answerof-170825 ' value='690947'   \/><label for='answer-id-690947' id='answer-label-690947' class=' answer'><span>If a public company fails to comply with the Code, it may be sued for breach of statutory duty by those who have suffered loss as a result<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170825[]' id='answer-id-690948' class='answer   answerof-170825 ' value='690948'   \/><label for='answer-id-690948' id='answer-label-690948' class=' answer'><span>If a listed public company fails to produce a report explaining why it has not implemented the Code's recommendations, it has acted in breach of the Code<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-170826'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>Which of the following reasons for dismissal are NOT deemed to be automatically unfair?<\/div><input type='hidden' name='question_id[]' id='qID_12' value='170826' \/><input type='hidden' id='answerType170826' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170826[]' id='answer-id-690949' class='answer   answerof-170826 ' value='690949'   \/><label for='answer-id-690949' id='answer-label-690949' class=' answer'><span>Serious misconduct<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170826[]' id='answer-id-690950' class='answer   answerof-170826 ' value='690950'   \/><label for='answer-id-690950' id='answer-label-690950' class=' answer'><span>Refusing to join an independent trade union.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170826[]' id='answer-id-690951' class='answer   answerof-170826 ' value='690951'   \/><label for='answer-id-690951' id='answer-label-690951' class=' answer'><span>Pregnancy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170826[]' id='answer-id-690952' class='answer   answerof-170826 ' value='690952'   \/><label for='answer-id-690952' id='answer-label-690952' class=' answer'><span>Selection for redundancy because of membership of a trade union.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-170827'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>Which of the following is not financial assistance for the purchase of a public company's own shares?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='170827' \/><input type='hidden' id='answerType170827' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170827[]' id='answer-id-690953' class='answer   answerof-170827 ' value='690953'   \/><label for='answer-id-690953' id='answer-label-690953' class=' answer'><span>A loan by a company outside the ordinary course of business<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170827[]' id='answer-id-690954' class='answer   answerof-170827 ' value='690954'   \/><label for='answer-id-690954' id='answer-label-690954' class=' answer'><span>Allowing the use of a company's assets as security for a loan<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170827[]' id='answer-id-690955' class='answer   answerof-170827 ' value='690955'   \/><label for='answer-id-690955' id='answer-label-690955' class=' answer'><span>The payment of a dividend which has the effect of putting a shareholder in funds and enabling him to purchase the company's shares<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170827[]' id='answer-id-690956' class='answer   answerof-170827 ' value='690956'   \/><label for='answer-id-690956' id='answer-label-690956' class=' answer'><span>Releasing a shareholder from a debt owed to the company<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-170828'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>While working as an accountant, you are asked to overlook certain irregularities in your company's accounts. <br \/>\r<br>This is likely to result in tensions described by which TWO of the following four options:<\/div><input type='hidden' name='question_id[]' id='qID_14' value='170828' \/><input type='hidden' id='answerType170828' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170828[]' id='answer-id-690957' class='answer   answerof-170828 ' value='690957'   \/><label for='answer-id-690957' id='answer-label-690957' class=' answer'><span>Personal and societal values<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170828[]' id='answer-id-690958' class='answer   answerof-170828 ' value='690958'   \/><label for='answer-id-690958' id='answer-label-690958' class=' answer'><span>Personal and corporate values<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170828[]' id='answer-id-690959' class='answer   answerof-170828 ' value='690959'   \/><label for='answer-id-690959' id='answer-label-690959' class=' answer'><span>Professional and corporate values<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170828[]' id='answer-id-690960' class='answer   answerof-170828 ' value='690960'   \/><label for='answer-id-690960' id='answer-label-690960' class=' answer'><span>Professional and societal values<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-170829'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>Wye has borrowed &pound;10,000 from Exe and the loan has now become repayable in full. Exe has received a cheque from Wye for &pound;9,000 stated to be \u201cin full and final settlement of the loan.\u201d <br \/>\r<br>What is the position if Exe cashes the cheque? <br \/>\r<br>(i) Exe will have accepted &pound;9,000 in full and final settlement and will not be able to claim the other &pound;1,000 from Wye. <br \/>\r<br>(ii) Exe is legally entitled to cash the cheque and pursue Wye for the balance of &pound;1,000. <br \/>\r<br>(iii) Exe will have accepted &pound;9,000, but at law payment of less than the amount due cannot satisfy the full debt.<\/div><input type='hidden' name='question_id[]' id='qID_15' value='170829' \/><input type='hidden' id='answerType170829' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170829[]' id='answer-id-690961' class='answer   answerof-170829 ' value='690961'   \/><label for='answer-id-690961' id='answer-label-690961' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170829[]' id='answer-id-690962' class='answer   answerof-170829 ' value='690962'   \/><label for='answer-id-690962' id='answer-label-690962' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170829[]' id='answer-id-690963' class='answer   answerof-170829 ' value='690963'   \/><label for='answer-id-690963' id='answer-label-690963' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170829[]' id='answer-id-690964' class='answer   answerof-170829 ' value='690964'   \/><label for='answer-id-690964' id='answer-label-690964' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-170830'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>Which of the following is INCORRECT in relation to business names?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='170830' \/><input type='hidden' id='answerType170830' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170830[]' id='answer-id-690965' class='answer   answerof-170830 ' value='690965'   \/><label for='answer-id-690965' id='answer-label-690965' class=' answer'><span>The business name of a private company limited by shares must end in \u201cLimited\u201d or \u201cLtd\u201d.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170830[]' id='answer-id-690966' class='answer   answerof-170830 ' value='690966'   \/><label for='answer-id-690966' id='answer-label-690966' class=' answer'><span>Both public and private companies may use a business name.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170830[]' id='answer-id-690967' class='answer   answerof-170830 ' value='690967'   \/><label for='answer-id-690967' id='answer-label-690967' class=' answer'><span>If a business name is used, the name of the proprietor must be stated on business correspondence and at the premises where the business is carried on.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170830[]' id='answer-id-690968' class='answer   answerof-170830 ' value='690968'   \/><label for='answer-id-690968' id='answer-label-690968' class=' answer'><span>If a business name is used which is the same or very similar to that of an existing business, an action in the tort of passing off may be brought by the existing business.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-170831'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>In the UK, the body responsible for taking an appropriate role in the development of statutes, regulations and accounting standards which affect the conduct of auditing and assurance services, both domestically and internationally is:<\/div><input type='hidden' name='question_id[]' id='qID_17' value='170831' \/><input type='hidden' id='answerType170831' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170831[]' id='answer-id-690969' class='answer   answerof-170831 ' value='690969'   \/><label for='answer-id-690969' id='answer-label-690969' class=' answer'><span>The Professional Oversight Board for Accountancy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170831[]' id='answer-id-690970' class='answer   answerof-170831 ' value='690970'   \/><label for='answer-id-690970' id='answer-label-690970' class=' answer'><span>The International Federation of Accountants<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170831[]' id='answer-id-690971' class='answer   answerof-170831 ' value='690971'   \/><label for='answer-id-690971' id='answer-label-690971' class=' answer'><span>The Auditing Practices Board<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170831[]' id='answer-id-690972' class='answer   answerof-170831 ' value='690972'   \/><label for='answer-id-690972' id='answer-label-690972' class=' answer'><span>The Financial Review Board<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-170832'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>The code of ethics of the professional body to which M belongs is very clear about the importance of non-discrimination on the grounds of race, gender, sexual orientation and religion. But, because of her particular religious convictions, M believes that homosexuality is wrong. <br \/>\r<br>This is an example of a tension between:<\/div><input type='hidden' name='question_id[]' id='qID_18' value='170832' \/><input type='hidden' id='answerType170832' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170832[]' id='answer-id-690973' class='answer   answerof-170832 ' value='690973'   \/><label for='answer-id-690973' id='answer-label-690973' class=' answer'><span>Corporate and professional values<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170832[]' id='answer-id-690974' class='answer   answerof-170832 ' value='690974'   \/><label for='answer-id-690974' id='answer-label-690974' class=' answer'><span>Personal and professional values<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170832[]' id='answer-id-690975' class='answer   answerof-170832 ' value='690975'   \/><label for='answer-id-690975' id='answer-label-690975' class=' answer'><span>Societal and professional values<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170832[]' id='answer-id-690976' class='answer   answerof-170832 ' value='690976'   \/><label for='answer-id-690976' id='answer-label-690976' class=' answer'><span>Personal and corporate values<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-170833'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>B is employed by Zed plc and has suffered an occupational injury. <br \/>\r<br>Which of the following is correct? <br \/>\r<br>Zed plc may be liable to B for: <br \/>\r<br>i. breach of an implied term in B's contract of employment <br \/>\r<br>ii. breach of the duty to take care in the tort of negligence <br \/>\r<br>iii. breach of statutory duty<\/div><input type='hidden' name='question_id[]' id='qID_19' value='170833' \/><input type='hidden' id='answerType170833' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170833[]' id='answer-id-690977' class='answer   answerof-170833 ' value='690977'   \/><label for='answer-id-690977' id='answer-label-690977' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170833[]' id='answer-id-690978' class='answer   answerof-170833 ' value='690978'   \/><label for='answer-id-690978' id='answer-label-690978' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170833[]' id='answer-id-690979' class='answer   answerof-170833 ' value='690979'   \/><label for='answer-id-690979' id='answer-label-690979' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170833[]' id='answer-id-690980' class='answer   answerof-170833 ' value='690980'   \/><label for='answer-id-690980' id='answer-label-690980' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-170834'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>Which of the following may be liable to contribute to the assets of the company in the event of the company carrying on business at a time when it appeared that insolvency was inevitable?<\/div><input type='hidden' name='question_id[]' id='qID_20' value='170834' \/><input type='hidden' id='answerType170834' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170834[]' id='answer-id-690981' class='answer   answerof-170834 ' value='690981'   \/><label for='answer-id-690981' id='answer-label-690981' class=' answer'><span>The current directors and shareholders of the company.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170834[]' id='answer-id-690982' class='answer   answerof-170834 ' value='690982'   \/><label for='answer-id-690982' id='answer-label-690982' class=' answer'><span>The current and former directors of the company.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170834[]' id='answer-id-690983' class='answer   answerof-170834 ' value='690983'   \/><label for='answer-id-690983' id='answer-label-690983' class=' answer'><span>The current directors of the company.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170834[]' id='answer-id-690984' class='answer   answerof-170834 ' value='690984'   \/><label for='answer-id-690984' id='answer-label-690984' class=' answer'><span>The current directors and former shareholders of the company.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-170835'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>Which of the following is presumed not to be intended to create legal relations?<\/div><input type='hidden' name='question_id[]' id='qID_21' value='170835' \/><input type='hidden' id='answerType170835' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170835[]' id='answer-id-690985' class='answer   answerof-170835 ' value='690985'   \/><label for='answer-id-690985' id='answer-label-690985' class=' answer'><span>A commercial transaction.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170835[]' id='answer-id-690986' class='answer   answerof-170835 ' value='690986'   \/><label for='answer-id-690986' id='answer-label-690986' class=' answer'><span>An agreement by Exe Ltd to make a gift to Wye Ltd.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170835[]' id='answer-id-690987' class='answer   answerof-170835 ' value='690987'   \/><label for='answer-id-690987' id='answer-label-690987' class=' answer'><span>A social arrangement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170835[]' id='answer-id-690988' class='answer   answerof-170835 ' value='690988'   \/><label for='answer-id-690988' id='answer-label-690988' class=' answer'><span>A contract between father and son.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-170836'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>T contracted to buy a washing machine from AB (Retailers) Ltd for his personal use at home. The contract contained a term excluding liability for any breach of the condition implied by the Sale of Goods Act 1979 that the goods should be of &quot;satisfactory quality&quot;. The contract was on AB (Retailers) Ltd's standard form contract. <br \/>\r<br>Which of the following is correct? <br \/>\r<br>(i) Conditions implied by the Sale of Goods Act 1979 cannot be excluded in any sale. <br \/>\r<br>(ii) This is a consumer sale and the clause excluding liability is void. <br \/>\r<br>(iii) This is a non-consumer sale and the clause is void unless reasonable.<\/div><input type='hidden' name='question_id[]' id='qID_22' value='170836' \/><input type='hidden' id='answerType170836' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170836[]' id='answer-id-690989' class='answer   answerof-170836 ' value='690989'   \/><label for='answer-id-690989' id='answer-label-690989' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170836[]' id='answer-id-690990' class='answer   answerof-170836 ' value='690990'   \/><label for='answer-id-690990' id='answer-label-690990' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170836[]' id='answer-id-690991' class='answer   answerof-170836 ' value='690991'   \/><label for='answer-id-690991' id='answer-label-690991' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170836[]' id='answer-id-690992' class='answer   answerof-170836 ' value='690992'   \/><label for='answer-id-690992' id='answer-label-690992' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-170837'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>Which of the following terms can be defined as follows? <br \/>\r<br>&quot;...the way an organization manages its relationships&quot;<\/div><input type='hidden' name='question_id[]' id='qID_23' value='170837' \/><input type='hidden' id='answerType170837' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170837[]' id='answer-id-690993' class='answer   answerof-170837 ' value='690993'   \/><label for='answer-id-690993' id='answer-label-690993' class=' answer'><span>Ethics<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170837[]' id='answer-id-690994' class='answer   answerof-170837 ' value='690994'   \/><label for='answer-id-690994' id='answer-label-690994' class=' answer'><span>Social responsibility<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170837[]' id='answer-id-690995' class='answer   answerof-170837 ' value='690995'   \/><label for='answer-id-690995' id='answer-label-690995' class=' answer'><span>Corporate governance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170837[]' id='answer-id-690996' class='answer   answerof-170837 ' value='690996'   \/><label for='answer-id-690996' id='answer-label-690996' class=' answer'><span>Professional behavior<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-170838'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>Which of the following need NOT be submitted in order to register a private company limited by shares? <br \/>\r<br>(i) Articles of association <br \/>\r<br>(ii) The name of the company secretary <br \/>\r<br>(iii) A statement of share capital<\/div><input type='hidden' name='question_id[]' id='qID_24' value='170838' \/><input type='hidden' id='answerType170838' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170838[]' id='answer-id-690997' class='answer   answerof-170838 ' value='690997'   \/><label for='answer-id-690997' id='answer-label-690997' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170838[]' id='answer-id-690998' class='answer   answerof-170838 ' value='690998'   \/><label for='answer-id-690998' id='answer-label-690998' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170838[]' id='answer-id-690999' class='answer   answerof-170838 ' value='690999'   \/><label for='answer-id-690999' id='answer-label-690999' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170838[]' id='answer-id-691000' class='answer   answerof-170838 ' value='691000'   \/><label for='answer-id-691000' id='answer-label-691000' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-170839'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>Which of the following is an example of a safeguard created by the profession, legislation or regulation as opposed to a safeguard in the work environment?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='170839' \/><input type='hidden' id='answerType170839' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170839[]' id='answer-id-691001' class='answer   answerof-170839 ' value='691001'   \/><label for='answer-id-691001' id='answer-label-691001' class=' answer'><span>Leadership of the organization which stresses the importance of compliance with the fundamental principles<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170839[]' id='answer-id-691002' class='answer   answerof-170839 ' value='691002'   \/><label for='answer-id-691002' id='answer-label-691002' class=' answer'><span>Leadership of the organization which establishes the expectation that members of an assurance team will act in the public interest<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170839[]' id='answer-id-691003' class='answer   answerof-170839 ' value='691003'   \/><label for='answer-id-691003' id='answer-label-691003' class=' answer'><span>Professional standards<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170839[]' id='answer-id-691004' class='answer   answerof-170839 ' value='691004'   \/><label for='answer-id-691004' id='answer-label-691004' class=' answer'><span>An organization having documented internal policies and procedures requiring compliance with the fundamental principles<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-170840'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>According to the UK Corporate Governance Code, who is responsible for setting the company's values and standards?<\/div><input type='hidden' name='question_id[]' id='qID_26' value='170840' \/><input type='hidden' id='answerType170840' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170840[]' id='answer-id-691005' class='answer   answerof-170840 ' value='691005'   \/><label for='answer-id-691005' id='answer-label-691005' class=' answer'><span>The Chairman<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170840[]' id='answer-id-691006' class='answer   answerof-170840 ' value='691006'   \/><label for='answer-id-691006' id='answer-label-691006' class=' answer'><span>The Board<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170840[]' id='answer-id-691007' class='answer   answerof-170840 ' value='691007'   \/><label for='answer-id-691007' id='answer-label-691007' class=' answer'><span>The Managing Director<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170840[]' id='answer-id-691008' class='answer   answerof-170840 ' value='691008'   \/><label for='answer-id-691008' id='answer-label-691008' class=' answer'><span>The shareholders<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-170841'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>In relation to the law of misrepresentation, which of the following is correct?<\/div><input type='hidden' name='question_id[]' id='qID_27' value='170841' \/><input type='hidden' id='answerType170841' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170841[]' id='answer-id-691009' class='answer   answerof-170841 ' value='691009'   \/><label for='answer-id-691009' id='answer-label-691009' class=' answer'><span>The innocent party is entitled to claim damages under the tort of negligence for all types of misrepresentation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170841[]' id='answer-id-691010' class='answer   answerof-170841 ' value='691010'   \/><label for='answer-id-691010' id='answer-label-691010' class=' answer'><span>A person is not entitled to rescind a contract which was induced by an innocent misrepresentation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170841[]' id='answer-id-691011' class='answer   answerof-170841 ' value='691011'   \/><label for='answer-id-691011' id='answer-label-691011' class=' answer'><span>A person is only entitled to a remedy under the Misrepresentation Act where the person who made the misrepresentation is a party to the contract.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170841[]' id='answer-id-691012' class='answer   answerof-170841 ' value='691012'   \/><label for='answer-id-691012' id='answer-label-691012' class=' answer'><span>The Misrepresentation Act may be used to obtain damages for fraudulent misrepresentation.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-170842'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>Which of the following correctly describes the circumstances in which directors may be held liable to contribute to the assets of insolvent companies in respect of &quot;wrongful trading&quot;?<\/div><input type='hidden' name='question_id[]' id='qID_28' value='170842' \/><input type='hidden' id='answerType170842' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170842[]' id='answer-id-691013' class='answer   answerof-170842 ' value='691013'   \/><label for='answer-id-691013' id='answer-label-691013' class=' answer'><span>Where the directors have the intention of defrauding creditors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170842[]' id='answer-id-691014' class='answer   answerof-170842 ' value='691014'   \/><label for='answer-id-691014' id='answer-label-691014' class=' answer'><span>Where directors knew or ought to have known that insolvency was inevitable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170842[]' id='answer-id-691015' class='answer   answerof-170842 ' value='691015'   \/><label for='answer-id-691015' id='answer-label-691015' class=' answer'><span>Whenever a company becomes insolvent.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170842[]' id='answer-id-691016' class='answer   answerof-170842 ' value='691016'   \/><label for='answer-id-691016' id='answer-label-691016' class=' answer'><span>Whenever a company's liabilities exceed its assets.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-170843'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>A company's board of directors is found to have committed widespread fraud and engaged in a wide range of unethical practices. <br \/>\r<br>Which of the following is the LEAST likely consequence of this?<\/div><input type='hidden' name='question_id[]' id='qID_29' value='170843' \/><input type='hidden' id='answerType170843' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170843[]' id='answer-id-691017' class='answer   answerof-170843 ' value='691017'   \/><label for='answer-id-691017' id='answer-label-691017' class=' answer'><span>Insolvency or bankruptcy for the company<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170843[]' id='answer-id-691018' class='answer   answerof-170843 ' value='691018'   \/><label for='answer-id-691018' id='answer-label-691018' class=' answer'><span>Prison sentences for company directors<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170843[]' id='answer-id-691019' class='answer   answerof-170843 ' value='691019'   \/><label for='answer-id-691019' id='answer-label-691019' class=' answer'><span>Loss of credibility<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170843[]' id='answer-id-691020' class='answer   answerof-170843 ' value='691020'   \/><label for='answer-id-691020' id='answer-label-691020' class=' answer'><span>A significant rise in the company's share price<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-170844'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>Which ONE of the following was NOT a recommendation of the Cadbury Committee Report 1992?<\/div><input type='hidden' name='question_id[]' id='qID_30' value='170844' \/><input type='hidden' id='answerType170844' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170844[]' id='answer-id-691021' class='answer   answerof-170844 ' value='691021'   \/><label for='answer-id-691021' id='answer-label-691021' class=' answer'><span>Independent non-executive directors should be appointed to the boards of listed companies<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170844[]' id='answer-id-691022' class='answer   answerof-170844 ' value='691022'   \/><label for='answer-id-691022' id='answer-label-691022' class=' answer'><span>An audit committee consisting of a majority of non-executive directors should be established to oversee the company's finances<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170844[]' id='answer-id-691023' class='answer   answerof-170844 ' value='691023'   \/><label for='answer-id-691023' id='answer-label-691023' class=' answer'><span>Executive directors should not be offered service contracts for more than five years \r\nunless approved by the shareholders in a general meeting<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170844[]' id='answer-id-691024' class='answer   answerof-170844 ' value='691024'   \/><label for='answer-id-691024' id='answer-label-691024' class=' answer'><span>The remuneration packages of executive directors should be agreed by a remuneration committee wholly or mainly comprising non-executive directors<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-170845'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>In relation to the Unfair Contract Terms Act 1977, which of the following is correct? <br \/>\r<br>(i) A clause which attempts to exclude liability for death or personal injury caused by negligence is only valid if it is reasonable. <br \/>\r<br>(ii) A clause which attempts to exclude liability for damage to property is void unless it is reasonable. <br \/>\r<br>(iii) The Unfair Contract Terms Act applies to contractual terms and to occupiers' liability.<\/div><input type='hidden' name='question_id[]' id='qID_31' value='170845' \/><input type='hidden' id='answerType170845' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170845[]' id='answer-id-691025' class='answer   answerof-170845 ' value='691025'   \/><label for='answer-id-691025' id='answer-label-691025' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170845[]' id='answer-id-691026' class='answer   answerof-170845 ' value='691026'   \/><label for='answer-id-691026' id='answer-label-691026' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170845[]' id='answer-id-691027' class='answer   answerof-170845 ' value='691027'   \/><label for='answer-id-691027' id='answer-label-691027' class=' answer'><span>(i) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170845[]' id='answer-id-691028' class='answer   answerof-170845 ' value='691028'   \/><label for='answer-id-691028' id='answer-label-691028' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-170846'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>What can companies do in order to minimize the likelihood of future legislation?<\/div><input type='hidden' name='question_id[]' id='qID_32' value='170846' \/><input type='hidden' id='answerType170846' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170846[]' id='answer-id-691029' class='answer   answerof-170846 ' value='691029'   \/><label for='answer-id-691029' id='answer-label-691029' class=' answer'><span>Maintain effective self regulation<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170846[]' id='answer-id-691030' class='answer   answerof-170846 ' value='691030'   \/><label for='answer-id-691030' id='answer-label-691030' class=' answer'><span>Insist on the highest standards of ethical behavior from their company and its employees<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170846[]' id='answer-id-691031' class='answer   answerof-170846 ' value='691031'   \/><label for='answer-id-691031' id='answer-label-691031' class=' answer'><span>Understand and address what the public expects of companies in terms of ethical \r\nbehavior and social responsibilities<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170846[]' id='answer-id-691032' class='answer   answerof-170846 ' value='691032'   \/><label for='answer-id-691032' id='answer-label-691032' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-170847'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='170847' \/><input type='hidden' id='answerType170847' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170847[]' id='answer-id-691033' class='answer   answerof-170847 ' value='691033'   \/><label for='answer-id-691033' id='answer-label-691033' class=' answer'><span>The separation of roles of Chairman and Chief Executive<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170847[]' id='answer-id-691034' class='answer   answerof-170847 ' value='691034'   \/><label for='answer-id-691034' id='answer-label-691034' class=' answer'><span>The appointment of a senior Government representative to the Board<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170847[]' id='answer-id-691035' class='answer   answerof-170847 ' value='691035'   \/><label for='answer-id-691035' id='answer-label-691035' class=' answer'><span>The appointment of independent non-executive directors to the Board<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170847[]' id='answer-id-691036' class='answer   answerof-170847 ' value='691036'   \/><label for='answer-id-691036' id='answer-label-691036' class=' answer'><span>The establishment of an audit committee<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-170848'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>In relation to registering a company limited by shares, which of the following is correct?<\/div><input type='hidden' name='question_id[]' id='qID_34' value='170848' \/><input type='hidden' id='answerType170848' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170848[]' id='answer-id-691037' class='answer   answerof-170848 ' value='691037'   \/><label for='answer-id-691037' id='answer-label-691037' class=' answer'><span>If the promoters fail to submit Articles of Association to the Registrar of Companies, the company cannot be registered.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170848[]' id='answer-id-691038' class='answer   answerof-170848 ' value='691038'   \/><label for='answer-id-691038' id='answer-label-691038' class=' answer'><span>If the promoters fail to submit Articles of Association to the Registrar of Companies, the provisions of Table A automatically apply.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170848[]' id='answer-id-691039' class='answer   answerof-170848 ' value='691039'   \/><label for='answer-id-691039' id='answer-label-691039' class=' answer'><span>If the promoters fail to submit Articles of Association to the Registrar of Companies, the documents will be returned to the promoters with a request for Articles to be submitted.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170848[]' id='answer-id-691040' class='answer   answerof-170848 ' value='691040'   \/><label for='answer-id-691040' id='answer-label-691040' class=' answer'><span>If the promoters fail to submit Articles of Association to the Registrar of Companies, the company will be registered but will have no Articles of Association applicable to it.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-170849'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>Which of the following is correct?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='170849' \/><input type='hidden' id='answerType170849' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170849[]' id='answer-id-691041' class='answer   answerof-170849 ' value='691041'   \/><label for='answer-id-691041' id='answer-label-691041' class=' answer'><span>A fixed charge is a charge over a specific asset of the company which it is unable to deal with freely in the ordinary course of business.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170849[]' id='answer-id-691042' class='answer   answerof-170849 ' value='691042'   \/><label for='answer-id-691042' id='answer-label-691042' class=' answer'><span>A fixed charge is a charge over a specific asset of the company which it is able to deal with freely in the ordinary course of business.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170849[]' id='answer-id-691043' class='answer   answerof-170849 ' value='691043'   \/><label for='answer-id-691043' id='answer-label-691043' class=' answer'><span>A fixed charge is a charge over a class of company assets which the company can deal with freely in the ordinary course of business.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170849[]' id='answer-id-691044' class='answer   answerof-170849 ' value='691044'   \/><label for='answer-id-691044' id='answer-label-691044' class=' answer'><span>A fixed charge is a charge over a class of company assets which the company is unable to deal with freely in the ordinary course of business.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-170850'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>Which of the following types of committee is NOT required by the UK Corporate Governance Code?<\/div><input type='hidden' name='question_id[]' id='qID_36' value='170850' \/><input type='hidden' id='answerType170850' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170850[]' id='answer-id-691045' class='answer   answerof-170850 ' value='691045'   \/><label for='answer-id-691045' id='answer-label-691045' class=' answer'><span>Remuneration Committee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170850[]' id='answer-id-691046' class='answer   answerof-170850 ' value='691046'   \/><label for='answer-id-691046' id='answer-label-691046' class=' answer'><span>Audit Committee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170850[]' id='answer-id-691047' class='answer   answerof-170850 ' value='691047'   \/><label for='answer-id-691047' id='answer-label-691047' class=' answer'><span>Risk Management Committee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170850[]' id='answer-id-691048' class='answer   answerof-170850 ' value='691048'   \/><label for='answer-id-691048' id='answer-label-691048' class=' answer'><span>Appointments Committee<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-170851'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>Which of the following is correct? <br \/>\r<br>(i) A liquidated damages clause will be void if it amounts to a penalty clause. <br \/>\r<br>(ii) A liquidated damages clause will apply where it is a genuine attempt to pre-estimate the loss caused by a breach of contract. <br \/>\r<br>(iii) A liquidated damages clause is void if it is for an amount in excess of the actual loss caused by the breach of contract.<\/div><input type='hidden' name='question_id[]' id='qID_37' value='170851' \/><input type='hidden' id='answerType170851' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170851[]' id='answer-id-691049' class='answer   answerof-170851 ' value='691049'   \/><label for='answer-id-691049' id='answer-label-691049' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170851[]' id='answer-id-691050' class='answer   answerof-170851 ' value='691050'   \/><label for='answer-id-691050' id='answer-label-691050' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170851[]' id='answer-id-691051' class='answer   answerof-170851 ' value='691051'   \/><label for='answer-id-691051' id='answer-label-691051' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170851[]' id='answer-id-691052' class='answer   answerof-170851 ' value='691052'   \/><label for='answer-id-691052' id='answer-label-691052' class=' answer'><span>(iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-170852'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>In the UK, the body responsible for promoting confidence in corporate reporting and governance is:<\/div><input type='hidden' name='question_id[]' id='qID_38' value='170852' \/><input type='hidden' id='answerType170852' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170852[]' id='answer-id-691053' class='answer   answerof-170852 ' value='691053'   \/><label for='answer-id-691053' id='answer-label-691053' class=' answer'><span>The Professional Oversight Board for Accountancy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170852[]' id='answer-id-691054' class='answer   answerof-170852 ' value='691054'   \/><label for='answer-id-691054' id='answer-label-691054' class=' answer'><span>The International Federation of Accountants<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170852[]' id='answer-id-691055' class='answer   answerof-170852 ' value='691055'   \/><label for='answer-id-691055' id='answer-label-691055' class=' answer'><span>The Financial Reporting Council<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170852[]' id='answer-id-691056' class='answer   answerof-170852 ' value='691056'   \/><label for='answer-id-691056' id='answer-label-691056' class=' answer'><span>The Financial Review Board<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-170853'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='170853' \/><input type='hidden' id='answerType170853' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170853[]' id='answer-id-691057' class='answer   answerof-170853 ' value='691057'   \/><label for='answer-id-691057' id='answer-label-691057' class=' answer'><span>A ratio decidendi of the Supreme Court is binding on the Court of Appeal.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170853[]' id='answer-id-691058' class='answer   answerof-170853 ' value='691058'   \/><label for='answer-id-691058' id='answer-label-691058' class=' answer'><span>The Supreme Court is bound by a previous House of Lords ratio decidendi.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170853[]' id='answer-id-691059' class='answer   answerof-170853 ' value='691059'   \/><label for='answer-id-691059' id='answer-label-691059' class=' answer'><span>A ratio decidendi of the Court of Appeal is binding on the High Court.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170853[]' id='answer-id-691060' class='answer   answerof-170853 ' value='691060'   \/><label for='answer-id-691060' id='answer-label-691060' class=' answer'><span>A ratio decidendi of the Supreme Court is binding on the High Court.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-170854'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?<\/div><input type='hidden' name='question_id[]' id='qID_40' value='170854' \/><input type='hidden' id='answerType170854' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170854[]' id='answer-id-691061' class='answer   answerof-170854 ' value='691061'   \/><label for='answer-id-691061' id='answer-label-691061' class=' answer'><span>The separation of the roles of Chairman and Chief Executive<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170854[]' id='answer-id-691062' class='answer   answerof-170854 ' value='691062'   \/><label for='answer-id-691062' id='answer-label-691062' class=' answer'><span>The appointment of independent non-executive directors to the Board<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170854[]' id='answer-id-691063' class='answer   answerof-170854 ' value='691063'   \/><label for='answer-id-691063' id='answer-label-691063' class=' answer'><span>The establishment of a Risk Committee<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170854[]' id='answer-id-691064' class='answer   answerof-170854 ' value='691064'   \/><label for='answer-id-691064' id='answer-label-691064' class=' answer'><span>The appointment of a competent Company Secretary<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-41' style=';'><div id='questionWrap-41'  class='   watupro-question-id-170855'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>41. <\/span>The articles of association of Zed Ltd provide that Z is to be an executive director for life. <br \/>\r<br>Zed is also a shareholder in the company. <br \/>\r<br>Which ONE of the following is CORRECT?<\/div><input type='hidden' name='question_id[]' id='qID_41' value='170855' \/><input type='hidden' id='answerType170855' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170855[]' id='answer-id-691065' class='answer   answerof-170855 ' value='691065'   \/><label for='answer-id-691065' id='answer-label-691065' class=' answer'><span>Despite the provision in the articles Z can be dismissed at any time by an ordinary \r\nresolution.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170855[]' id='answer-id-691066' class='answer   answerof-170855 ' value='691066'   \/><label for='answer-id-691066' id='answer-label-691066' class=' answer'><span>As an executive director Z is an employee of Zed Ltd and is entitled to employment protection rights.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170855[]' id='answer-id-691067' class='answer   answerof-170855 ' value='691067'   \/><label for='answer-id-691067' id='answer-label-691067' class=' answer'><span>Z may sue the company for breach of contract in respect of the provision in the articles of association as they form a contract between the members and the company.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170855[]' id='answer-id-691068' class='answer   answerof-170855 ' value='691068'   \/><label for='answer-id-691068' id='answer-label-691068' class=' answer'><span>Z is entitled to vote as a shareholder in relation to a proposed resolution to dismiss him as a director.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-42' style=';'><div id='questionWrap-42'  class='   watupro-question-id-170856'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>42. <\/span>AB Ltd contracted to deliver two desks and three filing cabinets to CD Ltd. On the day when delivery was due to take place AB Ltd did not have a vehicle with sufficient capacity to hold all the goods. As a result AB Ltd delivered the two desks only <br \/>\r<br>Which of the following is correct?<\/div><input type='hidden' name='question_id[]' id='qID_42' value='170856' \/><input type='hidden' id='answerType170856' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170856[]' id='answer-id-691069' class='answer   answerof-170856 ' value='691069'   \/><label for='answer-id-691069' id='answer-label-691069' class=' answer'><span>The contract between AB Ltd and CD Ltd is frustrated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170856[]' id='answer-id-691070' class='answer   answerof-170856 ' value='691070'   \/><label for='answer-id-691070' id='answer-label-691070' class=' answer'><span>CD Ltd is legally entitled to refuse delivery of the desks<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170856[]' id='answer-id-691071' class='answer   answerof-170856 ' value='691071'   \/><label for='answer-id-691071' id='answer-label-691071' class=' answer'><span>The failure to deliver the filing cabinets is a breach of a warranty which entitles CD Ltd to claim damages<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170856[]' id='answer-id-691072' class='answer   answerof-170856 ' value='691072'   \/><label for='answer-id-691072' id='answer-label-691072' class=' answer'><span>The delivery of the desks amounts to substantial performance of the contract and CD Ltd is obliged to pay the contract price less an amount for the defects in performance<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-43' style=';'><div id='questionWrap-43'  class='   watupro-question-id-170857'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>43. <\/span>Adam, Brian, Charles and David each held 25% of the issued share capital of ABCD Ltd. Adam has recently issued further shares to himself in order to increase his voting power. <br \/>\r<br>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_43' value='170857' \/><input type='hidden' id='answerType170857' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170857[]' id='answer-id-691073' class='answer   answerof-170857 ' value='691073'   \/><label for='answer-id-691073' id='answer-label-691073' class=' answer'><span>The share issue is automatically invalid.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170857[]' id='answer-id-691074' class='answer   answerof-170857 ' value='691074'   \/><label for='answer-id-691074' id='answer-label-691074' class=' answer'><span>The shareholders may ratify the share issue by ordinary resolution.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170857[]' id='answer-id-691075' class='answer   answerof-170857 ' value='691075'   \/><label for='answer-id-691075' id='answer-label-691075' class=' answer'><span>The shareholders may challenge the validity of the share issue using Section 994 of the Companies Act 2006, on the ground that the issue is &quot;unfairly prejudicial to the interests of the shareholders&quot;.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170857[]' id='answer-id-691076' class='answer   answerof-170857 ' value='691076'   \/><label for='answer-id-691076' id='answer-label-691076' class=' answer'><span>The company may proceed against Adam for breach of fiduciary duty.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-44' style=';'><div id='questionWrap-44'  class='   watupro-question-id-170858'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>44. <\/span>Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?<\/div><input type='hidden' name='question_id[]' id='qID_44' value='170858' \/><input type='hidden' id='answerType170858' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170858[]' id='answer-id-691077' class='answer   answerof-170858 ' value='691077'   \/><label for='answer-id-691077' id='answer-label-691077' class=' answer'><span>Materiality<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170858[]' id='answer-id-691078' class='answer   answerof-170858 ' value='691078'   \/><label for='answer-id-691078' id='answer-label-691078' class=' answer'><span>Integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170858[]' id='answer-id-691079' class='answer   answerof-170858 ' value='691079'   \/><label for='answer-id-691079' id='answer-label-691079' class=' answer'><span>Objectivity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170858[]' id='answer-id-691080' class='answer   answerof-170858 ' value='691080'   \/><label for='answer-id-691080' id='answer-label-691080' class=' answer'><span>Professional behavior<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-45' style=';'><div id='questionWrap-45'  class='   watupro-question-id-170859'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>45. <\/span>Which of the following statements are correct? <br \/>\r<br>(i) A claim for unfair dismissal must be made to an industrial tribunal within 3 months of the effective date of termination. <br \/>\r<br>(ii) A claim for wrongful dismissal must be made to an industrial tribunal within 6 years of the effective date of termination. <br \/>\r<br>(iii) A claim for wrongful dismissal must be made to an industrial tribunal within 3 months of the effective date of termination.<\/div><input type='hidden' name='question_id[]' id='qID_45' value='170859' \/><input type='hidden' id='answerType170859' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170859[]' id='answer-id-691081' class='answer   answerof-170859 ' value='691081'   \/><label for='answer-id-691081' id='answer-label-691081' class=' answer'><span>(i) and (ii)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170859[]' id='answer-id-691082' class='answer   answerof-170859 ' value='691082'   \/><label for='answer-id-691082' id='answer-label-691082' class=' answer'><span>(i)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170859[]' id='answer-id-691083' class='answer   answerof-170859 ' value='691083'   \/><label for='answer-id-691083' id='answer-label-691083' class=' answer'><span>(ii)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170859[]' id='answer-id-691084' class='answer   answerof-170859 ' value='691084'   \/><label for='answer-id-691084' id='answer-label-691084' class=' answer'><span>(i) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-46' style=';'><div id='questionWrap-46'  class='   watupro-question-id-170860'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>46. <\/span>S Ltd has an issued share capital of 1000 ordinary shares of &pound;1 each. Some of the shareholders would like to change the name of the company. <br \/>\r<br>What is the minimum number of votes which must be cast in favor of the resolution to make it effective?<\/div><input type='hidden' name='question_id[]' id='qID_46' value='170860' \/><input type='hidden' id='answerType170860' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170860[]' id='answer-id-691085' class='answer   answerof-170860 ' value='691085'   \/><label for='answer-id-691085' id='answer-label-691085' class=' answer'><span>501<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170860[]' id='answer-id-691086' class='answer   answerof-170860 ' value='691086'   \/><label for='answer-id-691086' id='answer-label-691086' class=' answer'><span>500<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170860[]' id='answer-id-691087' class='answer   answerof-170860 ' value='691087'   \/><label for='answer-id-691087' id='answer-label-691087' class=' answer'><span>750<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170860[]' id='answer-id-691088' class='answer   answerof-170860 ' value='691088'   \/><label for='answer-id-691088' id='answer-label-691088' class=' answer'><span>1,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-47' style=';'><div id='questionWrap-47'  class='   watupro-question-id-170861'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>47. <\/span>P contracted to buy a computer from CD (Retailers) Ltd. The contract contained a term excluding liability for any breach of the condition implied by the Sale of Goods Act 1979 that the goods should be of &quot;satisfactory quality&quot;. <br \/>\r<br>Which of the following is correct?<\/div><input type='hidden' name='question_id[]' id='qID_47' value='170861' \/><input type='hidden' id='answerType170861' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170861[]' id='answer-id-691089' class='answer   answerof-170861 ' value='691089'   \/><label for='answer-id-691089' id='answer-label-691089' class=' answer'><span>If this is a consumer sale the clause is void.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170861[]' id='answer-id-691090' class='answer   answerof-170861 ' value='691090'   \/><label for='answer-id-691090' id='answer-label-691090' class=' answer'><span>If this is a non-consumer sale the clause is valid.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170861[]' id='answer-id-691091' class='answer   answerof-170861 ' value='691091'   \/><label for='answer-id-691091' id='answer-label-691091' class=' answer'><span>Conditions implied by the Sale of Goods Act 1979 cannot be excluded in any kind of sale.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170861[]' id='answer-id-691092' class='answer   answerof-170861 ' value='691092'   \/><label for='answer-id-691092' id='answer-label-691092' class=' answer'><span>If this is a consumer sale the clause is void unless it can be shown to be reasonable.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-48' style=';'><div id='questionWrap-48'  class='   watupro-question-id-170862'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>48. <\/span>In which country are accountants legally required to speak up about certain ethical concerns?<\/div><input type='hidden' name='question_id[]' id='qID_48' value='170862' \/><input type='hidden' id='answerType170862' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170862[]' id='answer-id-691093' class='answer   answerof-170862 ' value='691093'   \/><label for='answer-id-691093' id='answer-label-691093' class=' answer'><span>United Kingdom<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170862[]' id='answer-id-691094' class='answer   answerof-170862 ' value='691094'   \/><label for='answer-id-691094' id='answer-label-691094' class=' answer'><span>Italy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170862[]' id='answer-id-691095' class='answer   answerof-170862 ' value='691095'   \/><label for='answer-id-691095' id='answer-label-691095' class=' answer'><span>United States of America<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170862[]' id='answer-id-691096' class='answer   answerof-170862 ' value='691096'   \/><label for='answer-id-691096' id='answer-label-691096' class=' answer'><span>China<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-49' style=';'><div id='questionWrap-49'  class='   watupro-question-id-170863'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>49. <\/span>Which of the following do CIMA members NOT have a specific duty to do?<\/div><input type='hidden' name='question_id[]' id='qID_49' value='170863' \/><input type='hidden' id='answerType170863' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170863[]' id='answer-id-691097' class='answer   answerof-170863 ' value='691097'   \/><label for='answer-id-691097' id='answer-label-691097' class=' answer'><span>Observe the highest standards of conduct and integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170863[]' id='answer-id-691098' class='answer   answerof-170863 ' value='691098'   \/><label for='answer-id-691098' id='answer-label-691098' class=' answer'><span>Uphold the good standing and reputation of the profession<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170863[]' id='answer-id-691099' class='answer   answerof-170863 ' value='691099'   \/><label for='answer-id-691099' id='answer-label-691099' class=' answer'><span>Refrain from any conduct which might discredit the profession<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170863[]' id='answer-id-691100' class='answer   answerof-170863 ' value='691100'   \/><label for='answer-id-691100' id='answer-label-691100' class=' answer'><span>Uphold the good standing and reputation of their employer<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-50' style=';'><div id='questionWrap-50'  class='   watupro-question-id-170864'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>50. <\/span>Rank the following, starting with the highest court: <br \/>\r<br>(i) Court of Appeal (Civil) <br \/>\r<br>(ii) Supreme Court <br \/>\r<br>(iii) County Court <br \/>\r<br>(iv) High Court<\/div><input type='hidden' name='question_id[]' id='qID_50' value='170864' \/><input type='hidden' id='answerType170864' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170864[]' id='answer-id-691101' class='answer   answerof-170864 ' value='691101'   \/><label for='answer-id-691101' id='answer-label-691101' class=' answer'><span>(ii), (i), (iv), (iii)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170864[]' id='answer-id-691102' class='answer   answerof-170864 ' value='691102'   \/><label for='answer-id-691102' id='answer-label-691102' class=' answer'><span>(i), (ii), (iv), (iii)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170864[]' id='answer-id-691103' class='answer   answerof-170864 ' value='691103'   \/><label for='answer-id-691103' id='answer-label-691103' class=' answer'><span>(i), (ii), (iii), (v)<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170864[]' id='answer-id-691104' class='answer   answerof-170864 ' value='691104'   \/><label for='answer-id-691104' id='answer-label-691104' class=' answer'><span>(ii), (iv), (i), (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-51' style=';'><div id='questionWrap-51'  class='   watupro-question-id-170865'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>51. <\/span>Which of the following statements is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_51' value='170865' \/><input type='hidden' id='answerType170865' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170865[]' id='answer-id-691105' class='answer   answerof-170865 ' value='691105'   \/><label for='answer-id-691105' id='answer-label-691105' class=' answer'><span>A person who signs a contract is deemed to have read it.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170865[]' id='answer-id-691106' class='answer   answerof-170865 ' value='691106'   \/><label for='answer-id-691106' id='answer-label-691106' class=' answer'><span>A person is assumed to know of a term of which he has been given reasonable notice at or before the time of the contract.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170865[]' id='answer-id-691107' class='answer   answerof-170865 ' value='691107'   \/><label for='answer-id-691107' id='answer-label-691107' class=' answer'><span>A person seeking to rely upon an onerous clause must show that he has taken sufficient steps to bring the clause to the other party's attention.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170865[]' id='answer-id-691108' class='answer   answerof-170865 ' value='691108'   \/><label for='answer-id-691108' id='answer-label-691108' class=' answer'><span>A person cannot be bound by an onerous clause.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-52' style=';'><div id='questionWrap-52'  class='   watupro-question-id-170866'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>52. <\/span>A is about to register a new company limited by shares, \u201cA Ltd\u201d, in order to carry on a retail business. A has ordered a quantity of goods from a supplier \u201cfor and on behalf of A Ltd\u201d. <br \/>\r<br>Which of the following is correct?<\/div><input type='hidden' name='question_id[]' id='qID_52' value='170866' \/><input type='hidden' id='answerType170866' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170866[]' id='answer-id-691109' class='answer   answerof-170866 ' value='691109'   \/><label for='answer-id-691109' id='answer-label-691109' class=' answer'><span>A Ltd is liable to pay for the order as soon as it is registered.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170866[]' id='answer-id-691110' class='answer   answerof-170866 ' value='691110'   \/><label for='answer-id-691110' id='answer-label-691110' class=' answer'><span>A is personally liable for the order.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170866[]' id='answer-id-691111' class='answer   answerof-170866 ' value='691111'   \/><label for='answer-id-691111' id='answer-label-691111' class=' answer'><span>The contract is void.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170866[]' id='answer-id-691112' class='answer   answerof-170866 ' value='691112'   \/><label for='answer-id-691112' id='answer-label-691112' class=' answer'><span>A Ltd can ratify the contract following registration.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-53' style=';'><div id='questionWrap-53'  class='   watupro-question-id-170867'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>53. <\/span>Which of the following statements is incorrect in relation to written resolutions?<\/div><input type='hidden' name='question_id[]' id='qID_53' value='170867' \/><input type='hidden' id='answerType170867' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170867[]' id='answer-id-691113' class='answer   answerof-170867 ' value='691113'   \/><label for='answer-id-691113' id='answer-label-691113' class=' answer'><span>Written resolutions may only be passed by private companies.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170867[]' id='answer-id-691114' class='answer   answerof-170867 ' value='691114'   \/><label for='answer-id-691114' id='answer-label-691114' class=' answer'><span>In most cases, a written resolution may be used instead of holding a general meeting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170867[]' id='answer-id-691115' class='answer   answerof-170867 ' value='691115'   \/><label for='answer-id-691115' id='answer-label-691115' class=' answer'><span>A written resolution can be used in place of an ordinary or special resolution.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170867[]' id='answer-id-691116' class='answer   answerof-170867 ' value='691116'   \/><label for='answer-id-691116' id='answer-label-691116' class=' answer'><span>A written resolution is only valid when it has been signed by all those who were entitled to attend and vote at company meetings.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-54' style=';'><div id='questionWrap-54'  class='   watupro-question-id-170868'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>54. <\/span>Zed plc wishes to issue &pound;500,000 of shares on terms that the holders will receive a dividend before the other shareholders and they will be bought back by the company in 12 months' time. <br \/>\r<br>Which of the following best describes these shares?<\/div><input type='hidden' name='question_id[]' id='qID_54' value='170868' \/><input type='hidden' id='answerType170868' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170868[]' id='answer-id-691117' class='answer   answerof-170868 ' value='691117'   \/><label for='answer-id-691117' id='answer-label-691117' class=' answer'><span>Ordinary shares<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170868[]' id='answer-id-691118' class='answer   answerof-170868 ' value='691118'   \/><label for='answer-id-691118' id='answer-label-691118' class=' answer'><span>Redeemable ordinary shares<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170868[]' id='answer-id-691119' class='answer   answerof-170868 ' value='691119'   \/><label for='answer-id-691119' id='answer-label-691119' class=' answer'><span>Preference shares<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170868[]' id='answer-id-691120' class='answer   answerof-170868 ' value='691120'   \/><label for='answer-id-691120' id='answer-label-691120' class=' answer'><span>Redeemable preference shares<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-55' style=';'><div id='questionWrap-55'  class='   watupro-question-id-170869'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>55. <\/span>On the basis of the National Minimum Wages Act 1998, what is the age range for the lowest national minimum wage entitlement?<\/div><input type='hidden' name='question_id[]' id='qID_55' value='170869' \/><input type='hidden' id='answerType170869' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170869[]' id='answer-id-691121' class='answer   answerof-170869 ' value='691121'   \/><label for='answer-id-691121' id='answer-label-691121' class=' answer'><span>workers aged 16-18<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170869[]' id='answer-id-691122' class='answer   answerof-170869 ' value='691122'   \/><label for='answer-id-691122' id='answer-label-691122' class=' answer'><span>workers aged 16-17<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170869[]' id='answer-id-691123' class='answer   answerof-170869 ' value='691123'   \/><label for='answer-id-691123' id='answer-label-691123' class=' answer'><span>workers aged 15-17<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170869[]' id='answer-id-691124' class='answer   answerof-170869 ' value='691124'   \/><label for='answer-id-691124' id='answer-label-691124' class=' answer'><span>workers aged 16-19<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-56' style=';'><div id='questionWrap-56'  class='   watupro-question-id-170870'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>56. <\/span>Which of the following has overall responsibility for enforcing the Health and Safety at Work Act 1974 and its related legislation? <br \/>\r<br>i. The Health and Safety Commission <br \/>\r<br>ii. The Health and Safety Executive <br \/>\r<br>iii. The Health and Safety Inspectorate<\/div><input type='hidden' name='question_id[]' id='qID_56' value='170870' \/><input type='hidden' id='answerType170870' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170870[]' id='answer-id-691125' class='answer   answerof-170870 ' value='691125'   \/><label for='answer-id-691125' id='answer-label-691125' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170870[]' id='answer-id-691126' class='answer   answerof-170870 ' value='691126'   \/><label for='answer-id-691126' id='answer-label-691126' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170870[]' id='answer-id-691127' class='answer   answerof-170870 ' value='691127'   \/><label for='answer-id-691127' id='answer-label-691127' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170870[]' id='answer-id-691128' class='answer   answerof-170870 ' value='691128'   \/><label for='answer-id-691128' id='answer-label-691128' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-57' style=';'><div id='questionWrap-57'  class='   watupro-question-id-170871'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>57. <\/span>Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?<\/div><input type='hidden' name='question_id[]' id='qID_57' value='170871' \/><input type='hidden' id='answerType170871' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170871[]' id='answer-id-691129' class='answer   answerof-170871 ' value='691129'   \/><label for='answer-id-691129' id='answer-label-691129' class=' answer'><span>Integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170871[]' id='answer-id-691130' class='answer   answerof-170871 ' value='691130'   \/><label for='answer-id-691130' id='answer-label-691130' class=' answer'><span>Professional behavior<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170871[]' id='answer-id-691131' class='answer   answerof-170871 ' value='691131'   \/><label for='answer-id-691131' id='answer-label-691131' class=' answer'><span>Objectivity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170871[]' id='answer-id-691132' class='answer   answerof-170871 ' value='691132'   \/><label for='answer-id-691132' id='answer-label-691132' class=' answer'><span>Accountability<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-58' style=';'><div id='questionWrap-58'  class='   watupro-question-id-170872'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>58. <\/span>B is a director and shareholder in Cee Ltd. <br \/>\r<br>Which ONE of the following is INCORRECT?<\/div><input type='hidden' name='question_id[]' id='qID_58' value='170872' \/><input type='hidden' id='answerType170872' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170872[]' id='answer-id-691133' class='answer   answerof-170872 ' value='691133'   \/><label for='answer-id-691133' id='answer-label-691133' class=' answer'><span>B may be dismissed at any time by an ordinary resolution of the shareholders.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170872[]' id='answer-id-691134' class='answer   answerof-170872 ' value='691134'   \/><label for='answer-id-691134' id='answer-label-691134' class=' answer'><span>B cannot vote as a shareholder in any meeting called to dismiss him as a director.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170872[]' id='answer-id-691135' class='answer   answerof-170872 ' value='691135'   \/><label for='answer-id-691135' id='answer-label-691135' class=' answer'><span>The company must be given 28 days notice of any proposed resolution to dismiss<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170872[]' id='answer-id-691136' class='answer   answerof-170872 ' value='691136'   \/><label for='answer-id-691136' id='answer-label-691136' class=' answer'><span>B is entitled to speak at the meeting called to consider the proposal to dismiss him.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-59' style=';'><div id='questionWrap-59'  class='   watupro-question-id-170873'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>59. <\/span>Which of the following is incorrect? <br \/>\r<br>(i) All contracts must be in writing. <br \/>\r<br>(ii) A contract to sell land must be in writing. <br \/>\r<br>(iii) A contract of employment must be in writing.<\/div><input type='hidden' name='question_id[]' id='qID_59' value='170873' \/><input type='hidden' id='answerType170873' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170873[]' id='answer-id-691137' class='answer   answerof-170873 ' value='691137'   \/><label for='answer-id-691137' id='answer-label-691137' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170873[]' id='answer-id-691138' class='answer   answerof-170873 ' value='691138'   \/><label for='answer-id-691138' id='answer-label-691138' class=' answer'><span>(i) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170873[]' id='answer-id-691139' class='answer   answerof-170873 ' value='691139'   \/><label for='answer-id-691139' id='answer-label-691139' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170873[]' id='answer-id-691140' class='answer   answerof-170873 ' value='691140'   \/><label for='answer-id-691140' id='answer-label-691140' class=' answer'><span>(i), (ii) and (iii).<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-60' style=';'><div id='questionWrap-60'  class='   watupro-question-id-170874'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>60. <\/span>Which of the following must be satisfied for an employee to claim wrongful dismissal? <br \/>\r<br>(i) The employer terminated the contract without notice, and was not justified in doing so. <br \/>\r<br>(ii) The employee must have at least 12 months' continuous employment. <br \/>\r<br>(iii) The dismissal was not for reasons of conduct, capability, redundancy or some other substantial reason.<\/div><input type='hidden' name='question_id[]' id='qID_60' value='170874' \/><input type='hidden' id='answerType170874' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170874[]' id='answer-id-691141' class='answer   answerof-170874 ' value='691141'   \/><label for='answer-id-691141' id='answer-label-691141' class=' answer'><span>(i) and (ii).<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170874[]' id='answer-id-691142' class='answer   answerof-170874 ' value='691142'   \/><label for='answer-id-691142' id='answer-label-691142' class=' answer'><span>(i).<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170874[]' id='answer-id-691143' class='answer   answerof-170874 ' value='691143'   \/><label for='answer-id-691143' id='answer-label-691143' class=' answer'><span>(i), (ii) and (iii).<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170874[]' id='answer-id-691144' class='answer   answerof-170874 ' value='691144'   \/><label for='answer-id-691144' id='answer-label-691144' class=' answer'><span>(iii).<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-61' style=';'><div id='questionWrap-61'  class='   watupro-question-id-170875'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>61. <\/span>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_61' value='170875' \/><input type='hidden' id='answerType170875' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170875[]' id='answer-id-691145' class='answer   answerof-170875 ' value='691145'   \/><label for='answer-id-691145' id='answer-label-691145' class=' answer'><span>A private company must have at least two directors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170875[]' id='answer-id-691146' class='answer   answerof-170875 ' value='691146'   \/><label for='answer-id-691146' id='answer-label-691146' class=' answer'><span>The board usually has the power to appoint a managing director.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170875[]' id='answer-id-691147' class='answer   answerof-170875 ' value='691147'   \/><label for='answer-id-691147' id='answer-label-691147' class=' answer'><span>A board usually reaches its decisions by majority vote.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170875[]' id='answer-id-691148' class='answer   answerof-170875 ' value='691148'   \/><label for='answer-id-691148' id='answer-label-691148' class=' answer'><span>The first directors of the company are those persons who are named as directors on Form IN01.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-62' style=';'><div id='questionWrap-62'  class='   watupro-question-id-170876'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>62. <\/span>Which of the following is correct? <br \/>\r<br>(i) The Court of Appeal is bound by obiter dicta of the Supreme Court. <br \/>\r<br>(ii) The High Court is bound by a Supreme Court ratio decidendi. <br \/>\r<br>(iii) A ratio decidendi of the Court of Appeal is binding on the High Court.<\/div><input type='hidden' name='question_id[]' id='qID_62' value='170876' \/><input type='hidden' id='answerType170876' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170876[]' id='answer-id-691149' class='answer   answerof-170876 ' value='691149'   \/><label for='answer-id-691149' id='answer-label-691149' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170876[]' id='answer-id-691150' class='answer   answerof-170876 ' value='691150'   \/><label for='answer-id-691150' id='answer-label-691150' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170876[]' id='answer-id-691151' class='answer   answerof-170876 ' value='691151'   \/><label for='answer-id-691151' id='answer-label-691151' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170876[]' id='answer-id-691152' class='answer   answerof-170876 ' value='691152'   \/><label for='answer-id-691152' id='answer-label-691152' class=' answer'><span>(i), (ii) and (iii).<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-63' style=';'><div id='questionWrap-63'  class='   watupro-question-id-170877'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>63. <\/span>ABC Accountants has taken out an advert in its local paper to promote its services. Mr B, an account manager, is uncomfortable, as the advert says that ABC is expert in charitable tax issues, and he knows that none of the partners have that expertise. However, Mr B does not want to be thought of as a 'trouble maker' by bringing the matter up with his manager. <br \/>\r<br>Which TWO things should Mr B do?<\/div><input type='hidden' name='question_id[]' id='qID_63' value='170877' \/><input type='hidden' id='answerType170877' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170877[]' id='answer-id-691153' class='answer   answerof-170877 ' value='691153'   \/><label for='answer-id-691153' id='answer-label-691153' class=' answer'><span>Seek guidance from CIMA's Code of Ethics<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170877[]' id='answer-id-691154' class='answer   answerof-170877 ' value='691154'   \/><label for='answer-id-691154' id='answer-label-691154' class=' answer'><span>Seek guidance from his line-manager<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170877[]' id='answer-id-691155' class='answer   answerof-170877 ' value='691155'   \/><label for='answer-id-691155' id='answer-label-691155' class=' answer'><span>Do nothing<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170877[]' id='answer-id-691156' class='answer   answerof-170877 ' value='691156'   \/><label for='answer-id-691156' id='answer-label-691156' class=' answer'><span>Speak to the local paper<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-64' style=';'><div id='questionWrap-64'  class='   watupro-question-id-170878'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>64. <\/span>A professional accountant's social responsibility relates to which TWO of the following?<\/div><input type='hidden' name='question_id[]' id='qID_64' value='170878' \/><input type='hidden' id='answerType170878' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170878[]' id='answer-id-691157' class='answer   answerof-170878 ' value='691157'   \/><label for='answer-id-691157' id='answer-label-691157' class=' answer'><span>Acting in the interests of one's employer<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170878[]' id='answer-id-691158' class='answer   answerof-170878 ' value='691158'   \/><label for='answer-id-691158' id='answer-label-691158' class=' answer'><span>Seeking to maximize a company's shareholder return on investment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170878[]' id='answer-id-691159' class='answer   answerof-170878 ' value='691159'   \/><label for='answer-id-691159' id='answer-label-691159' class=' answer'><span>Playing a role within global, local, professional or other communities<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-170878[]' id='answer-id-691160' class='answer   answerof-170878 ' value='691160'   \/><label for='answer-id-691160' id='answer-label-691160' class=' answer'><span>Fulfilling public duty<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-65' style=';'><div id='questionWrap-65'  class='   watupro-question-id-170879'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>65. <\/span>Which of the following statements is correct?<\/div><input type='hidden' name='question_id[]' id='qID_65' value='170879' \/><input type='hidden' id='answerType170879' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170879[]' id='answer-id-691161' class='answer   answerof-170879 ' value='691161'   \/><label for='answer-id-691161' id='answer-label-691161' class=' answer'><span>An employer is vicariously liable for all acts of his employees committed in the course of their employment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170879[]' id='answer-id-691162' class='answer   answerof-170879 ' value='691162'   \/><label for='answer-id-691162' id='answer-label-691162' class=' answer'><span>An employer is vicariously liable for torts committed by his employees in the course of their employment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170879[]' id='answer-id-691163' class='answer   answerof-170879 ' value='691163'   \/><label for='answer-id-691163' id='answer-label-691163' class=' answer'><span>An employer is vicariously liable for all torts committed by employees and independent contractors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170879[]' id='answer-id-691164' class='answer   answerof-170879 ' value='691164'   \/><label for='answer-id-691164' id='answer-label-691164' class=' answer'><span>An employer is vicariously liable for all the acts committed by employees and independent contractors.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-66' style=';'><div id='questionWrap-66'  class='   watupro-question-id-170880'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>66. <\/span>Which of the following requires the approval of a simple majority of all the company's shareholders who are entitled to vote?<\/div><input type='hidden' name='question_id[]' id='qID_66' value='170880' \/><input type='hidden' id='answerType170880' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170880[]' id='answer-id-691165' class='answer   answerof-170880 ' value='691165'   \/><label for='answer-id-691165' id='answer-label-691165' class=' answer'><span>A written special resolution<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170880[]' id='answer-id-691166' class='answer   answerof-170880 ' value='691166'   \/><label for='answer-id-691166' id='answer-label-691166' class=' answer'><span>A special resolution<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170880[]' id='answer-id-691167' class='answer   answerof-170880 ' value='691167'   \/><label for='answer-id-691167' id='answer-label-691167' class=' answer'><span>A written ordinary resolution<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170880[]' id='answer-id-691168' class='answer   answerof-170880 ' value='691168'   \/><label for='answer-id-691168' id='answer-label-691168' class=' answer'><span>An ordinary resolution<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-67' style=';'><div id='questionWrap-67'  class='   watupro-question-id-170881'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>67. <\/span>Miss B is working closely with Mr L to deliver an important report on the efficiency of Mr L's department. They have had to work late together several times, and last night they went out to dinner afterwards. Miss B is starting to think she may have feelings for Mr L. <br \/>\r<br>Could her independence be called into question?<\/div><input type='hidden' name='question_id[]' id='qID_67' value='170881' \/><input type='hidden' id='answerType170881' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170881[]' id='answer-id-691169' class='answer   answerof-170881 ' value='691169'   \/><label for='answer-id-691169' id='answer-label-691169' class=' answer'><span>Yes, her feelings could be influencing her independence of mind<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170881[]' id='answer-id-691170' class='answer   answerof-170881 ' value='691170'   \/><label for='answer-id-691170' id='answer-label-691170' class=' answer'><span>No, she is not actually dating Mr L so her independence of appearance is not compromised<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170881[]' id='answer-id-691171' class='answer   answerof-170881 ' value='691171'   \/><label for='answer-id-691171' id='answer-label-691171' class=' answer'><span>No, provided she does not act on her feelings and continues to be professional<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170881[]' id='answer-id-691172' class='answer   answerof-170881 ' value='691172'   \/><label for='answer-id-691172' id='answer-label-691172' class=' answer'><span>Yes, having dinner with a work colleague can affect her independence of appearance<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-68' style=';'><div id='questionWrap-68'  class='   watupro-question-id-170882'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>68. <\/span>Advocacy threats to compliance with fundamental principles are described as threats that may occur<\/div><input type='hidden' name='question_id[]' id='qID_68' value='170882' \/><input type='hidden' id='answerType170882' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170882[]' id='answer-id-691173' class='answer   answerof-170882 ' value='691173'   \/><label for='answer-id-691173' id='answer-label-691173' class=' answer'><span>as a result of the financial or other interests of a professional accountant or of an immediate or close family member<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170882[]' id='answer-id-691174' class='answer   answerof-170882 ' value='691174'   \/><label for='answer-id-691174' id='answer-label-691174' class=' answer'><span>when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170882[]' id='answer-id-691175' class='answer   answerof-170882 ' value='691175'   \/><label for='answer-id-691175' id='answer-label-691175' class=' answer'><span>when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170882[]' id='answer-id-691176' class='answer   answerof-170882 ' value='691176'   \/><label for='answer-id-691176' id='answer-label-691176' class=' answer'><span>when, because of a close relationship, a professional accountant becomes too sympathetic to the interests of others<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-69' style=';'><div id='questionWrap-69'  class='   watupro-question-id-170883'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>69. <\/span>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_69' value='170883' \/><input type='hidden' id='answerType170883' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170883[]' id='answer-id-691177' class='answer   answerof-170883 ' value='691177'   \/><label for='answer-id-691177' id='answer-label-691177' class=' answer'><span>Subject to the company's Articles of Association, shareholder approval is not required to enable the company to borrow money.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170883[]' id='answer-id-691178' class='answer   answerof-170883 ' value='691178'   \/><label for='answer-id-691178' id='answer-label-691178' class=' answer'><span>Subject to the company's Articles of Association, shareholder approval is not required to authorise the issue of shares direct to one person for a non-cash consideration.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170883[]' id='answer-id-691179' class='answer   answerof-170883 ' value='691179'   \/><label for='answer-id-691179' id='answer-label-691179' class=' answer'><span>A company's Articles cannot provide that the Articles are unalterable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170883[]' id='answer-id-691180' class='answer   answerof-170883 ' value='691180'   \/><label for='answer-id-691180' id='answer-label-691180' class=' answer'><span>The Articles of Association may be altered by special resolution.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-70' style=';'><div id='questionWrap-70'  class='   watupro-question-id-170884'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>70. <\/span>You are concerned that your boss may have been putting together misleading financial statements for some time. As a well known and well respected accountant, you are concerned that your boss might bring the profession into disrepute. <br \/>\r<br>Which TWO of the CIMA Code of Ethics fundamental principles does this affect?<\/div><input type='hidden' name='question_id[]' id='qID_70' value='170884' \/><input type='hidden' id='answerType170884' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170884[]' id='answer-id-691181' class='answer   answerof-170884 ' value='691181'   \/><label for='answer-id-691181' id='answer-label-691181' class=' answer'><span>Objectivity and impartiality<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170884[]' id='answer-id-691182' class='answer   answerof-170884 ' value='691182'   \/><label for='answer-id-691182' id='answer-label-691182' class=' answer'><span>Integrity and reliability<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170884[]' id='answer-id-691183' class='answer   answerof-170884 ' value='691183'   \/><label for='answer-id-691183' id='answer-label-691183' class=' answer'><span>Professional behavior and integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170884[]' id='answer-id-691184' class='answer   answerof-170884 ' value='691184'   \/><label for='answer-id-691184' id='answer-label-691184' class=' answer'><span>Objectivity and professional competence and due care<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-71' style=';'><div id='questionWrap-71'  class='   watupro-question-id-170885'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>71. <\/span>B was employed by CDE Ltd and was dismissed. B claimed unfair dismissal and requested a written statement of reasons for his dismissal. <br \/>\r<br>Within what period must CDE Ltd comply with this request?<\/div><input type='hidden' name='question_id[]' id='qID_71' value='170885' \/><input type='hidden' id='answerType170885' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170885[]' id='answer-id-691185' class='answer   answerof-170885 ' value='691185'   \/><label for='answer-id-691185' id='answer-label-691185' class=' answer'><span>7 days<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170885[]' id='answer-id-691186' class='answer   answerof-170885 ' value='691186'   \/><label for='answer-id-691186' id='answer-label-691186' class=' answer'><span>14 days<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170885[]' id='answer-id-691187' class='answer   answerof-170885 ' value='691187'   \/><label for='answer-id-691187' id='answer-label-691187' class=' answer'><span>21 days<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170885[]' id='answer-id-691188' class='answer   answerof-170885 ' value='691188'   \/><label for='answer-id-691188' id='answer-label-691188' class=' answer'><span>1 month<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-72' style=';'><div id='questionWrap-72'  class='   watupro-question-id-170886'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>72. <\/span>B Ltd has an issued share capital of 1,000 ordinary &pound;1 shares. The board of B Ltd has resolved to alter the company's articles of association. <br \/>\r<br>Which of the following is correct? <br \/>\r<br>(i) The articles may be altered by board resolution. <br \/>\r<br>(ii) The articles may be altered by a written resolution of the shareholders. <br \/>\r<br>(iii) The articles may be altered by a special resolution of the directors.<\/div><input type='hidden' name='question_id[]' id='qID_72' value='170886' \/><input type='hidden' id='answerType170886' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170886[]' id='answer-id-691189' class='answer   answerof-170886 ' value='691189'   \/><label for='answer-id-691189' id='answer-label-691189' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170886[]' id='answer-id-691190' class='answer   answerof-170886 ' value='691190'   \/><label for='answer-id-691190' id='answer-label-691190' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170886[]' id='answer-id-691191' class='answer   answerof-170886 ' value='691191'   \/><label for='answer-id-691191' id='answer-label-691191' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170886[]' id='answer-id-691192' class='answer   answerof-170886 ' value='691192'   \/><label for='answer-id-691192' id='answer-label-691192' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-73' style=';'><div id='questionWrap-73'  class='   watupro-question-id-170887'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>73. <\/span>T, a Sales Representative of E plc, made an appointment to see you in the hope of persuading you to place a substantial order with E plc. During your discussions, T suggested that you could qualify for a cash bonus in the event of an order being placed. <br \/>\r<br>Which of the following is correct? <br \/>\r<br>(i) Placing an order in these circumstances will place you in breach of your employment and professional obligations. <br \/>\r<br>(ii) If the goods are what your company requires and are priced competitively, you are acting correctly in placing an order and qualifying for the cash bonus. <br \/>\r<br>(iii) You have been placed in a conflict of interest situation and you should not proceed to place an order.<\/div><input type='hidden' name='question_id[]' id='qID_73' value='170887' \/><input type='hidden' id='answerType170887' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170887[]' id='answer-id-691193' class='answer   answerof-170887 ' value='691193'   \/><label for='answer-id-691193' id='answer-label-691193' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170887[]' id='answer-id-691194' class='answer   answerof-170887 ' value='691194'   \/><label for='answer-id-691194' id='answer-label-691194' class=' answer'><span>(i) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170887[]' id='answer-id-691195' class='answer   answerof-170887 ' value='691195'   \/><label for='answer-id-691195' id='answer-label-691195' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170887[]' id='answer-id-691196' class='answer   answerof-170887 ' value='691196'   \/><label for='answer-id-691196' id='answer-label-691196' class=' answer'><span>(iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-74' style=';'><div id='questionWrap-74'  class='   watupro-question-id-170888'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>74. <\/span>Tom is a director of XYZ Ltd. The company is considering purchasing Tom's business for &pound;200,000. <br \/>\r<br>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_74' value='170888' \/><input type='hidden' id='answerType170888' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170888[]' id='answer-id-691197' class='answer   answerof-170888 ' value='691197'   \/><label for='answer-id-691197' id='answer-label-691197' class=' answer'><span>Tom cannot contract with XYZ Ltd as he would be placing himself in a conflict of interest and duty situation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170888[]' id='answer-id-691198' class='answer   answerof-170888 ' value='691198'   \/><label for='answer-id-691198' id='answer-label-691198' class=' answer'><span>Tom must formally disclose his interest in the contract to the board.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170888[]' id='answer-id-691199' class='answer   answerof-170888 ' value='691199'   \/><label for='answer-id-691199' id='answer-label-691199' class=' answer'><span>The shareholders may approve the arrangement by passing an ordinary resolution.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170888[]' id='answer-id-691200' class='answer   answerof-170888 ' value='691200'   \/><label for='answer-id-691200' id='answer-label-691200' class=' answer'><span>The purchase consideration may be in the form of cash or shares.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-75' style=';'><div id='questionWrap-75'  class='   watupro-question-id-170889'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>75. <\/span>Which of the following is incorrect?<\/div><input type='hidden' name='question_id[]' id='qID_75' value='170889' \/><input type='hidden' id='answerType170889' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170889[]' id='answer-id-691201' class='answer   answerof-170889 ' value='691201'   \/><label for='answer-id-691201' id='answer-label-691201' class=' answer'><span>An Act of Parliament is a superior source of law to a decision of the Supreme Court.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170889[]' id='answer-id-691202' class='answer   answerof-170889 ' value='691202'   \/><label for='answer-id-691202' id='answer-label-691202' class=' answer'><span>A decision of the Supreme Court is a superior source of law to a decision of the High Court.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170889[]' id='answer-id-691203' class='answer   answerof-170889 ' value='691203'   \/><label for='answer-id-691203' id='answer-label-691203' class=' answer'><span>Where there is a conflict between equity and the common law, the common law prevails.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170889[]' id='answer-id-691204' class='answer   answerof-170889 ' value='691204'   \/><label for='answer-id-691204' id='answer-label-691204' class=' answer'><span>Where there is a conflict between English Law and European Law, European Law prevails.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-76' style=';'><div id='questionWrap-76'  class='   watupro-question-id-170890'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>76. <\/span>You work for a manufacturing company and are told that one of the line managers made a genuine mistake that led to the discharge of waste material into a local river. Your managing director says that the company cannot afford a large fine and demands that no one reports the waste spillage or mentions it again. <br \/>\r<br>Is this an ethical issue and why?<\/div><input type='hidden' name='question_id[]' id='qID_76' value='170890' \/><input type='hidden' id='answerType170890' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170890[]' id='answer-id-691205' class='answer   answerof-170890 ' value='691205'   \/><label for='answer-id-691205' id='answer-label-691205' class=' answer'><span>Yes - but only if the waste causes damage to the local environment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170890[]' id='answer-id-691206' class='answer   answerof-170890 ' value='691206'   \/><label for='answer-id-691206' id='answer-label-691206' class=' answer'><span>Yes - the manager who created the spill has behaved unethically and should be disciplined<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170890[]' id='answer-id-691207' class='answer   answerof-170890 ' value='691207'   \/><label for='answer-id-691207' id='answer-label-691207' class=' answer'><span>Yes - the company has a duty to report something that might breach environmental legislation and could cause environmental damage<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170890[]' id='answer-id-691208' class='answer   answerof-170890 ' value='691208'   \/><label for='answer-id-691208' id='answer-label-691208' class=' answer'><span>No - the leak was a mistake, so this is not an ethical issue<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-77' style=';'><div id='questionWrap-77'  class='   watupro-question-id-170891'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>77. <\/span>The Articles of Association of Dee Ltd state that the company has power to borrow money and that the directors have authority to borrow up to &pound;200,000 on behalf of the company. The board has resolved to purchase a piece of land for &pound;300,000. The Midwest Bank plc has agreed to make a loan of &pound;250,000 to Dee Ltd to acquire the land. <br \/>\r<br>Which of the following statements is correct?<\/div><input type='hidden' name='question_id[]' id='qID_77' value='170891' \/><input type='hidden' id='answerType170891' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170891[]' id='answer-id-691209' class='answer   answerof-170891 ' value='691209'   \/><label for='answer-id-691209' id='answer-label-691209' class=' answer'><span>The loan is void as Dee Ltd has acted ultra virus.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170891[]' id='answer-id-691210' class='answer   answerof-170891 ' value='691210'   \/><label for='answer-id-691210' id='answer-label-691210' class=' answer'><span>As the directors have exceeded their authority, the bank cannot enforce the loan against Dee Ltd.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170891[]' id='answer-id-691211' class='answer   answerof-170891 ' value='691211'   \/><label for='answer-id-691211' id='answer-label-691211' class=' answer'><span>As the directors have resolved to obtain the loan they have acted in accordance with the company's constitution.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170891[]' id='answer-id-691212' class='answer   answerof-170891 ' value='691212'   \/><label for='answer-id-691212' id='answer-label-691212' class=' answer'><span>The loan is ultra virus the directors who will be personally liable for any loss caused to the company, unless their actions are ratified by the shareholders.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-78' style=';'><div id='questionWrap-78'  class='   watupro-question-id-170892'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>78. <\/span>One of your colleagues has just been poached by a competitor. You have reason to suspect that he has provided his new employer with sensitive information about your company that could disadvantage your employer. <br \/>\r<br>This affects the CIMA Code of Ethics fundamental principle of:<\/div><input type='hidden' name='question_id[]' id='qID_78' value='170892' \/><input type='hidden' id='answerType170892' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170892[]' id='answer-id-691213' class='answer   answerof-170892 ' value='691213'   \/><label for='answer-id-691213' id='answer-label-691213' class=' answer'><span>Responsibility<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170892[]' id='answer-id-691214' class='answer   answerof-170892 ' value='691214'   \/><label for='answer-id-691214' id='answer-label-691214' class=' answer'><span>Respect<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170892[]' id='answer-id-691215' class='answer   answerof-170892 ' value='691215'   \/><label for='answer-id-691215' id='answer-label-691215' class=' answer'><span>Confidentiality<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170892[]' id='answer-id-691216' class='answer   answerof-170892 ' value='691216'   \/><label for='answer-id-691216' id='answer-label-691216' class=' answer'><span>Cooperation<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-79' style=';'><div id='questionWrap-79'  class='   watupro-question-id-170893'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>79. <\/span>Completing work within established deadlines reflects the personal quality identified by the CIMA Code of Ethics as:<\/div><input type='hidden' name='question_id[]' id='qID_79' value='170893' \/><input type='hidden' id='answerType170893' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170893[]' id='answer-id-691217' class='answer   answerof-170893 ' value='691217'   \/><label for='answer-id-691217' id='answer-label-691217' class=' answer'><span>Responsibility<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170893[]' id='answer-id-691218' class='answer   answerof-170893 ' value='691218'   \/><label for='answer-id-691218' id='answer-label-691218' class=' answer'><span>Accuracy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170893[]' id='answer-id-691219' class='answer   answerof-170893 ' value='691219'   \/><label for='answer-id-691219' id='answer-label-691219' class=' answer'><span>Timeliness<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170893[]' id='answer-id-691220' class='answer   answerof-170893 ' value='691220'   \/><label for='answer-id-691220' id='answer-label-691220' class=' answer'><span>Tardiness<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-80' style=';'><div id='questionWrap-80'  class='   watupro-question-id-170894'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>80. <\/span>In a situation where a professional accountant needs to choose in whose interest he or she is to behave and act, which of the following interests should he or she put first?<\/div><input type='hidden' name='question_id[]' id='qID_80' value='170894' \/><input type='hidden' id='answerType170894' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170894[]' id='answer-id-691221' class='answer   answerof-170894 ' value='691221'   \/><label for='answer-id-691221' id='answer-label-691221' class=' answer'><span>Employer's interest<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170894[]' id='answer-id-691222' class='answer   answerof-170894 ' value='691222'   \/><label for='answer-id-691222' id='answer-label-691222' class=' answer'><span>Client's interest<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170894[]' id='answer-id-691223' class='answer   answerof-170894 ' value='691223'   \/><label for='answer-id-691223' id='answer-label-691223' class=' answer'><span>CIMA's interest<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170894[]' id='answer-id-691224' class='answer   answerof-170894 ' value='691224'   \/><label for='answer-id-691224' id='answer-label-691224' class=' answer'><span>Public interest<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-81' style=';'><div id='questionWrap-81'  class='   watupro-question-id-170895'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>81. <\/span>According to CIMA, what is accountability?<\/div><input type='hidden' name='question_id[]' id='qID_81' value='170895' \/><input type='hidden' id='answerType170895' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170895[]' id='answer-id-691225' class='answer   answerof-170895 ' value='691225'   \/><label for='answer-id-691225' id='answer-label-691225' class=' answer'><span>Being responsible to someone and for something or action<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170895[]' id='answer-id-691226' class='answer   answerof-170895 ' value='691226'   \/><label for='answer-id-691226' id='answer-label-691226' class=' answer'><span>Being able to explain the actions that one has taken<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170895[]' id='answer-id-691227' class='answer   answerof-170895 ' value='691227'   \/><label for='answer-id-691227' id='answer-label-691227' class=' answer'><span>An important aspect of the profession and of leadership in the wider business environment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170895[]' id='answer-id-691228' class='answer   answerof-170895 ' value='691228'   \/><label for='answer-id-691228' id='answer-label-691228' class=' answer'><span>All of the above<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-82' style=';'><div id='questionWrap-82'  class='   watupro-question-id-170896'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>82. <\/span>What is the purpose of the equitable remedy of rescission?<\/div><input type='hidden' name='question_id[]' id='qID_82' value='170896' \/><input type='hidden' id='answerType170896' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170896[]' id='answer-id-691229' class='answer   answerof-170896 ' value='691229'   \/><label for='answer-id-691229' id='answer-label-691229' class=' answer'><span>To place the parties in their pre-contract position.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170896[]' id='answer-id-691230' class='answer   answerof-170896 ' value='691230'   \/><label for='answer-id-691230' id='answer-label-691230' class=' answer'><span>To force the party in breach to carry out the contract.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170896[]' id='answer-id-691231' class='answer   answerof-170896 ' value='691231'   \/><label for='answer-id-691231' id='answer-label-691231' class=' answer'><span>To prevent a party from acting in breach of contract.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170896[]' id='answer-id-691232' class='answer   answerof-170896 ' value='691232'   \/><label for='answer-id-691232' id='answer-label-691232' class=' answer'><span>To ensure that the innocent party is adequately compensated.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-83' style=';'><div id='questionWrap-83'  class='   watupro-question-id-170897'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>83. <\/span>Which of the following is incorrect in relation to the remedy of damages?<\/div><input type='hidden' name='question_id[]' id='qID_83' value='170897' \/><input type='hidden' id='answerType170897' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170897[]' id='answer-id-691233' class='answer   answerof-170897 ' value='691233'   \/><label for='answer-id-691233' id='answer-label-691233' class=' answer'><span>A victim of a breach of contract may be unable to recover damages if he has failed to mitigate his loss.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170897[]' id='answer-id-691234' class='answer   answerof-170897 ' value='691234'   \/><label for='answer-id-691234' id='answer-label-691234' class=' answer'><span>Mitigation and remoteness of damage are irrelevant where a creditor is suing to recover an agreed debt.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170897[]' id='answer-id-691235' class='answer   answerof-170897 ' value='691235'   \/><label for='answer-id-691235' id='answer-label-691235' class=' answer'><span>A penalty clause in a contract cannot be enforced.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170897[]' id='answer-id-691236' class='answer   answerof-170897 ' value='691236'   \/><label for='answer-id-691236' id='answer-label-691236' class=' answer'><span>Damages cannot be claimed for a breach of a contract to provide personal services.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-84' style=';'><div id='questionWrap-84'  class='   watupro-question-id-170898'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>84. <\/span>Which of the following is correct? <br \/>\r<br>(i) A contract of guarantee is unenforceable unless it is evidenced in writing. <br \/>\r<br>(ii) A contract to sell land must be in writing. <br \/>\r<br>(iii) A contract of employment must be in writing.<\/div><input type='hidden' name='question_id[]' id='qID_84' value='170898' \/><input type='hidden' id='answerType170898' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170898[]' id='answer-id-691237' class='answer   answerof-170898 ' value='691237'   \/><label for='answer-id-691237' id='answer-label-691237' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170898[]' id='answer-id-691238' class='answer   answerof-170898 ' value='691238'   \/><label for='answer-id-691238' id='answer-label-691238' class=' answer'><span>(i) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170898[]' id='answer-id-691239' class='answer   answerof-170898 ' value='691239'   \/><label for='answer-id-691239' id='answer-label-691239' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170898[]' id='answer-id-691240' class='answer   answerof-170898 ' value='691240'   \/><label for='answer-id-691240' id='answer-label-691240' class=' answer'><span>(i), (ii) and (iii).<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-85' style=';'><div id='questionWrap-85'  class='   watupro-question-id-170899'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>85. <\/span>Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?<\/div><input type='hidden' name='question_id[]' id='qID_85' value='170899' \/><input type='hidden' id='answerType170899' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170899[]' id='answer-id-691241' class='answer   answerof-170899 ' value='691241'   \/><label for='answer-id-691241' id='answer-label-691241' class=' answer'><span>Integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170899[]' id='answer-id-691242' class='answer   answerof-170899 ' value='691242'   \/><label for='answer-id-691242' id='answer-label-691242' class=' answer'><span>Objectivity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170899[]' id='answer-id-691243' class='answer   answerof-170899 ' value='691243'   \/><label for='answer-id-691243' id='answer-label-691243' class=' answer'><span>Courtesy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170899[]' id='answer-id-691244' class='answer   answerof-170899 ' value='691244'   \/><label for='answer-id-691244' id='answer-label-691244' class=' answer'><span>Professional behavior<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-86' style=';'><div id='questionWrap-86'  class='   watupro-question-id-170900'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>86. <\/span>The holders of a certain minimum percentage of a company's issued share capital are entitled to require the company to circulate a written statement to those entitled to receive notice of the next annual general meeting. <br \/>\r<br>What is that minimum percentage?<\/div><input type='hidden' name='question_id[]' id='qID_86' value='170900' \/><input type='hidden' id='answerType170900' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170900[]' id='answer-id-691245' class='answer   answerof-170900 ' value='691245'   \/><label for='answer-id-691245' id='answer-label-691245' class=' answer'><span>5%.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170900[]' id='answer-id-691246' class='answer   answerof-170900 ' value='691246'   \/><label for='answer-id-691246' id='answer-label-691246' class=' answer'><span>10%.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170900[]' id='answer-id-691247' class='answer   answerof-170900 ' value='691247'   \/><label for='answer-id-691247' id='answer-label-691247' class=' answer'><span>15%.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170900[]' id='answer-id-691248' class='answer   answerof-170900 ' value='691248'   \/><label for='answer-id-691248' id='answer-label-691248' class=' answer'><span>20%.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-87' style=';'><div id='questionWrap-87'  class='   watupro-question-id-170901'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>87. <\/span>Which of the following is correct in relation to corporate governance in the UK? <br \/>\r<br>(i) If a listed public company in the UK fails to comply with the UK Corporate Governance Code, the company and the board may be prosecuted by the Financial Services Authority. <br \/>\r<br>(ii) The duties of directors are codified in the Companies Act 2006 and breaches are enforceable by the company. <br \/>\r<br>(iii) The ability of the majority of shareholders to dismiss a director for any reason whatsoever is the main sanction provided by the UK Corporate Governance Code.<\/div><input type='hidden' name='question_id[]' id='qID_87' value='170901' \/><input type='hidden' id='answerType170901' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170901[]' id='answer-id-691249' class='answer   answerof-170901 ' value='691249'   \/><label for='answer-id-691249' id='answer-label-691249' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170901[]' id='answer-id-691250' class='answer   answerof-170901 ' value='691250'   \/><label for='answer-id-691250' id='answer-label-691250' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170901[]' id='answer-id-691251' class='answer   answerof-170901 ' value='691251'   \/><label for='answer-id-691251' id='answer-label-691251' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170901[]' id='answer-id-691252' class='answer   answerof-170901 ' value='691252'   \/><label for='answer-id-691252' id='answer-label-691252' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-88' style=';'><div id='questionWrap-88'  class='   watupro-question-id-170902'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>88. <\/span>After the Companies Act 2006, which of the following is correct in relation to a reduction of capital by a public company? <br \/>\r<br>(i) If the reduction results in the company no longer having the authorized minimum capital for a public company, it may be necessary to re-register as a private company. <br \/>\r<br>(ii) The Articles of Association may restrict the company's ability to reduce capital. <br \/>\r<br>(iii) The reduction must be approved by the court.<\/div><input type='hidden' name='question_id[]' id='qID_88' value='170902' \/><input type='hidden' id='answerType170902' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170902[]' id='answer-id-691253' class='answer   answerof-170902 ' value='691253'   \/><label for='answer-id-691253' id='answer-label-691253' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170902[]' id='answer-id-691254' class='answer   answerof-170902 ' value='691254'   \/><label for='answer-id-691254' id='answer-label-691254' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170902[]' id='answer-id-691255' class='answer   answerof-170902 ' value='691255'   \/><label for='answer-id-691255' id='answer-label-691255' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170902[]' id='answer-id-691256' class='answer   answerof-170902 ' value='691256'   \/><label for='answer-id-691256' id='answer-label-691256' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-89' style=';'><div id='questionWrap-89'  class='   watupro-question-id-170903'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>89. <\/span>Working late one evening, you see a colleague copying information on to series of CD Roms. He tells you that software is too expensive for him to afford for his home computer but that he needs the software for his own personal use and in case he might take work home at some point. Is this an ethical issue and why?<\/div><input type='hidden' name='question_id[]' id='qID_89' value='170903' \/><input type='hidden' id='answerType170903' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170903[]' id='answer-id-691257' class='answer   answerof-170903 ' value='691257'   \/><label for='answer-id-691257' id='answer-label-691257' class=' answer'><span>Yes - unauthorized reproduction would be regarded by the manufacturer as software piracy<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170903[]' id='answer-id-691258' class='answer   answerof-170903 ' value='691258'   \/><label for='answer-id-691258' id='answer-label-691258' class=' answer'><span>Maybe - depending on whether he uses the software for personal or business use<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170903[]' id='answer-id-691259' class='answer   answerof-170903 ' value='691259'   \/><label for='answer-id-691259' id='answer-label-691259' class=' answer'><span>Maybe - depending on whether his income is really insufficient to cover the cost of software purchase<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170903[]' id='answer-id-691260' class='answer   answerof-170903 ' value='691260'   \/><label for='answer-id-691260' id='answer-label-691260' class=' answer'><span>No - one additional copy of the software makes no difference to the manufacturer, so this is not an ethical issue<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-90' style=';'><div id='questionWrap-90'  class='   watupro-question-id-170904'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>90. <\/span>In relation to corporate governance, which of the following statements best describes the situation in the UK?<\/div><input type='hidden' name='question_id[]' id='qID_90' value='170904' \/><input type='hidden' id='answerType170904' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170904[]' id='answer-id-691261' class='answer   answerof-170904 ' value='691261'   \/><label for='answer-id-691261' id='answer-label-691261' class=' answer'><span>All corporate governance is enforceable in law<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170904[]' id='answer-id-691262' class='answer   answerof-170904 ' value='691262'   \/><label for='answer-id-691262' id='answer-label-691262' class=' answer'><span>Some corporate governance is enforceable in law<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170904[]' id='answer-id-691263' class='answer   answerof-170904 ' value='691263'   \/><label for='answer-id-691263' id='answer-label-691263' class=' answer'><span>No corporate governance is enforceable in law<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170904[]' id='answer-id-691264' class='answer   answerof-170904 ' value='691264'   \/><label for='answer-id-691264' id='answer-label-691264' class=' answer'><span>There is little or no corporate governance<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-91' style=';'><div id='questionWrap-91'  class='   watupro-question-id-170905'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>91. <\/span>According to the CIMA code of ethics, if appropriate safeguards cannot be identified to address threats to compliance with fundamental principles, a professional accountant should:<\/div><input type='hidden' name='question_id[]' id='qID_91' value='170905' \/><input type='hidden' id='answerType170905' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170905[]' id='answer-id-691265' class='answer   answerof-170905 ' value='691265'   \/><label for='answer-id-691265' id='answer-label-691265' class=' answer'><span>Proceed unless the situation will involve breaking the law<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170905[]' id='answer-id-691266' class='answer   answerof-170905 ' value='691266'   \/><label for='answer-id-691266' id='answer-label-691266' class=' answer'><span>Proceed with necessary caution<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170905[]' id='answer-id-691267' class='answer   answerof-170905 ' value='691267'   \/><label for='answer-id-691267' id='answer-label-691267' class=' answer'><span>Identify the situation to superiors before continuing with the professional service involved<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170905[]' id='answer-id-691268' class='answer   answerof-170905 ' value='691268'   \/><label for='answer-id-691268' id='answer-label-691268' class=' answer'><span>Refuse to remain associated with the matter creating the conflict, where possible<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-92' style=';'><div id='questionWrap-92'  class='   watupro-question-id-170906'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>92. <\/span>Which of the following statements is correct in relation to the &quot;maintenance of capital&quot; principle?<\/div><input type='hidden' name='question_id[]' id='qID_92' value='170906' \/><input type='hidden' id='answerType170906' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170906[]' id='answer-id-691269' class='answer   answerof-170906 ' value='691269'   \/><label for='answer-id-691269' id='answer-label-691269' class=' answer'><span>A company cannot use its share capital which must be set aside as a fund for creditors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170906[]' id='answer-id-691270' class='answer   answerof-170906 ' value='691270'   \/><label for='answer-id-691270' id='answer-label-691270' class=' answer'><span>In general, a company can use its share capital for any reason whatsoever, as long as it ensures that there is sufficient remaining to meet the company's debts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170906[]' id='answer-id-691271' class='answer   answerof-170906 ' value='691271'   \/><label for='answer-id-691271' id='answer-label-691271' class=' answer'><span>In general, a company is not able to freely return its share capital to its members.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170906[]' id='answer-id-691272' class='answer   answerof-170906 ' value='691272'   \/><label for='answer-id-691272' id='answer-label-691272' class=' answer'><span>A company cannot use its share capital, and may only return it to its members with the permission of the court.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-93' style=';'><div id='questionWrap-93'  class='   watupro-question-id-170907'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>93. <\/span>Section 12 of the Sale of Goods Act 1979 implies a condition into contracts for the sale of goods that the person selling the goods has the right to sell them. <br \/>\r<br>Which of the following is correct? <br \/>\r<br>(i) The contracting parties may agree to exclude Section 12 from their contract <br \/>\r<br>(ii) Section 12 applies to both consumer and non-consumer contracts for the sale of goods. <br \/>\r<br>(iii) A breach of Section 12 entitles the purchaser of the goods to cancel the contract.<\/div><input type='hidden' name='question_id[]' id='qID_93' value='170907' \/><input type='hidden' id='answerType170907' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170907[]' id='answer-id-691273' class='answer   answerof-170907 ' value='691273'   \/><label for='answer-id-691273' id='answer-label-691273' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170907[]' id='answer-id-691274' class='answer   answerof-170907 ' value='691274'   \/><label for='answer-id-691274' id='answer-label-691274' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170907[]' id='answer-id-691275' class='answer   answerof-170907 ' value='691275'   \/><label for='answer-id-691275' id='answer-label-691275' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170907[]' id='answer-id-691276' class='answer   answerof-170907 ' value='691276'   \/><label for='answer-id-691276' id='answer-label-691276' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-94' style=';'><div id='questionWrap-94'  class='   watupro-question-id-170908'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>94. <\/span>Evidence suggests that during a recession, companies with a clear sense of ethical direction will:<\/div><input type='hidden' name='question_id[]' id='qID_94' value='170908' \/><input type='hidden' id='answerType170908' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170908[]' id='answer-id-691277' class='answer   answerof-170908 ' value='691277'   \/><label for='answer-id-691277' id='answer-label-691277' class=' answer'><span>Continue to be profitable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170908[]' id='answer-id-691278' class='answer   answerof-170908 ' value='691278'   \/><label for='answer-id-691278' id='answer-label-691278' class=' answer'><span>Lose business to unethical companies<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170908[]' id='answer-id-691279' class='answer   answerof-170908 ' value='691279'   \/><label for='answer-id-691279' id='answer-label-691279' class=' answer'><span>Be more expensive to run<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170908[]' id='answer-id-691280' class='answer   answerof-170908 ' value='691280'   \/><label for='answer-id-691280' id='answer-label-691280' class=' answer'><span>Be a poor investment<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-95' style=';'><div id='questionWrap-95'  class='   watupro-question-id-170909'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>95. <\/span>Which of the following is CORRECT? <br \/>\r<br>(i) A company limited by shares is a legal person separate and distinct from those who own and manage the company <br \/>\r<br>(ii) If the company structure is used as a mere fa&ccedil;ade for fraudulent purposes the company but not the directors or shareholders can be held liable <br \/>\r<br>(iii) If the company has carried on business despite the fact that insolvency appeared inevitable the directors may be personally liable for the debts contracted.<\/div><input type='hidden' name='question_id[]' id='qID_95' value='170909' \/><input type='hidden' id='answerType170909' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170909[]' id='answer-id-691281' class='answer   answerof-170909 ' value='691281'   \/><label for='answer-id-691281' id='answer-label-691281' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170909[]' id='answer-id-691282' class='answer   answerof-170909 ' value='691282'   \/><label for='answer-id-691282' id='answer-label-691282' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170909[]' id='answer-id-691283' class='answer   answerof-170909 ' value='691283'   \/><label for='answer-id-691283' id='answer-label-691283' class=' answer'><span>(i) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170909[]' id='answer-id-691284' class='answer   answerof-170909 ' value='691284'   \/><label for='answer-id-691284' id='answer-label-691284' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-96' style=';'><div id='questionWrap-96'  class='   watupro-question-id-170910'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>96. <\/span>To which of the following contracts does the Supply of Goods and Services Act 1982 apply? <br \/>\r<br>(i) A contract with a joiner for the manufacture and supply of a cabinet. <br \/>\r<br>(ii) A contract for the hire of a car. <br \/>\r<br>(iii) A contract with a builder to construct an extension to a house.<\/div><input type='hidden' name='question_id[]' id='qID_96' value='170910' \/><input type='hidden' id='answerType170910' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170910[]' id='answer-id-691285' class='answer   answerof-170910 ' value='691285'   \/><label for='answer-id-691285' id='answer-label-691285' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170910[]' id='answer-id-691286' class='answer   answerof-170910 ' value='691286'   \/><label for='answer-id-691286' id='answer-label-691286' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170910[]' id='answer-id-691287' class='answer   answerof-170910 ' value='691287'   \/><label for='answer-id-691287' id='answer-label-691287' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170910[]' id='answer-id-691288' class='answer   answerof-170910 ' value='691288'   \/><label for='answer-id-691288' id='answer-label-691288' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-97' style=';'><div id='questionWrap-97'  class='   watupro-question-id-170911'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>97. <\/span>Which of the following governs all public sector employees?<\/div><input type='hidden' name='question_id[]' id='qID_97' value='170911' \/><input type='hidden' id='answerType170911' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170911[]' id='answer-id-691289' class='answer   answerof-170911 ' value='691289'   \/><label for='answer-id-691289' id='answer-label-691289' class=' answer'><span>The Seven Principles of Public Sector Participation<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170911[]' id='answer-id-691290' class='answer   answerof-170911 ' value='691290'   \/><label for='answer-id-691290' id='answer-label-691290' class=' answer'><span>The Seven Principles of Public Enterprise<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170911[]' id='answer-id-691291' class='answer   answerof-170911 ' value='691291'   \/><label for='answer-id-691291' id='answer-label-691291' class=' answer'><span>The Seven Principles of Public Life<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170911[]' id='answer-id-691292' class='answer   answerof-170911 ' value='691292'   \/><label for='answer-id-691292' id='answer-label-691292' class=' answer'><span>The Seven Principles of Public Private Partnership<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-98' style=';'><div id='questionWrap-98'  class='   watupro-question-id-170912'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>98. <\/span>Which of the following is NOT normally a stakeholder of an organization?<\/div><input type='hidden' name='question_id[]' id='qID_98' value='170912' \/><input type='hidden' id='answerType170912' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170912[]' id='answer-id-691293' class='answer   answerof-170912 ' value='691293'   \/><label for='answer-id-691293' id='answer-label-691293' class=' answer'><span>Customer<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170912[]' id='answer-id-691294' class='answer   answerof-170912 ' value='691294'   \/><label for='answer-id-691294' id='answer-label-691294' class=' answer'><span>CIMA<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170912[]' id='answer-id-691295' class='answer   answerof-170912 ' value='691295'   \/><label for='answer-id-691295' id='answer-label-691295' class=' answer'><span>Government<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170912[]' id='answer-id-691296' class='answer   answerof-170912 ' value='691296'   \/><label for='answer-id-691296' id='answer-label-691296' class=' answer'><span>Media<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-99' style=';'><div id='questionWrap-99'  class='   watupro-question-id-170913'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>99. <\/span>Which of the following statements is correct? <br \/>\r<br>(i) A term may be implied into a contract by statute. <br \/>\r<br>(ii) A term may be implied into a contract on the ground that it is a trade custom. <br \/>\r<br>(iii) A term may be implied into a contract by a court in order to give the agreement &quot;business efficacy&quot;.<\/div><input type='hidden' name='question_id[]' id='qID_99' value='170913' \/><input type='hidden' id='answerType170913' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170913[]' id='answer-id-691297' class='answer   answerof-170913 ' value='691297'   \/><label for='answer-id-691297' id='answer-label-691297' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170913[]' id='answer-id-691298' class='answer   answerof-170913 ' value='691298'   \/><label for='answer-id-691298' id='answer-label-691298' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170913[]' id='answer-id-691299' class='answer   answerof-170913 ' value='691299'   \/><label for='answer-id-691299' id='answer-label-691299' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170913[]' id='answer-id-691300' class='answer   answerof-170913 ' value='691300'   \/><label for='answer-id-691300' id='answer-label-691300' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-100' style=';'><div id='questionWrap-100'  class='   watupro-question-id-170914'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>100. <\/span>Which of the following statements is incorrect in relation to the revised derivative action under section 260 of the Companies Act 2006? <br \/>\r<br>(i) The action may be brought by a single shareholder. <br \/>\r<br>(ii) The action may be brought in relation to an act of negligence by the directors. <br \/>\r<br>(iii) The action cannot be brought in respect of a proposed act by the directors.<\/div><input type='hidden' name='question_id[]' id='qID_100' value='170914' \/><input type='hidden' id='answerType170914' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170914[]' id='answer-id-691301' class='answer   answerof-170914 ' value='691301'   \/><label for='answer-id-691301' id='answer-label-691301' class=' answer'><span>(i) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170914[]' id='answer-id-691302' class='answer   answerof-170914 ' value='691302'   \/><label for='answer-id-691302' id='answer-label-691302' class=' answer'><span>(ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170914[]' id='answer-id-691303' class='answer   answerof-170914 ' value='691303'   \/><label for='answer-id-691303' id='answer-label-691303' class=' answer'><span>(iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-170914[]' id='answer-id-691304' class='answer   answerof-170914 ' value='691304'   \/><label for='answer-id-691304' id='answer-label-691304' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-101'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons5225\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; Previous\" onclick=\"WatuPRO.nextQuestion(event, 'previous');\"\/><\/div>\t\t  \t\t  \t\t   \n\t\t   \t  \t\t<div><input type=\"button\" name=\"action\" class=\"watupro-submit-button\" onclick=\"WatuPRO.submitResult(event)\" id=\"action-button\" value=\"View Results\"  \/>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t<input type=\"hidden\" name=\"quiz_id\" value=\"5225\" id=\"watuPROExamID\"\/>\n\t<input type=\"hidden\" name=\"start_time\" id=\"startTime\" value=\"2026-05-10 01:20:09\" \/>\n\t<input type=\"hidden\" name=\"start_timestamp\" id=\"startTimeStamp\" value=\"1778376009\" \/>\n\t<input type=\"hidden\" name=\"question_ids\" value=\"\" \/>\n\t<input type=\"hidden\" name=\"watupro_questions\" value=\"170815:690905,690906,690907,690908 | 170816:690909,690910,690911,690912 | 170817:690913,690914,690915,690916 | 170818:690917,690918,690919,690920 | 170819:690921,690922,690923,690924 | 170820:690925,690926,690927,690928 | 170821:690929,690930,690931,690932 | 170822:690933,690934,690935,690936 | 170823:690937,690938,690939,690940 | 170824:690941,690942,690943,690944 | 170825:690945,690946,690947,690948 | 170826:690949,690950,690951,690952 | 170827:690953,690954,690955,690956 | 170828:690957,690958,690959,690960 | 170829:690961,690962,690963,690964 | 170830:690965,690966,690967,690968 | 170831:690969,690970,690971,690972 | 170832:690973,690974,690975,690976 | 170833:690977,690978,690979,690980 | 170834:690981,690982,690983,690984 | 170835:690985,690986,690987,690988 | 170836:690989,690990,690991,690992 | 170837:690993,690994,690995,690996 | 170838:690997,690998,690999,691000 | 170839:691001,691002,691003,691004 | 170840:691005,691006,691007,691008 | 170841:691009,691010,691011,691012 | 170842:691013,691014,691015,691016 | 170843:691017,691018,691019,691020 | 170844:691021,691022,691023,691024 | 170845:691025,691026,691027,691028 | 170846:691029,691030,691031,691032 | 170847:691033,691034,691035,691036 | 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