BA4 Fundamentals of Ethics, Corporate Governance and Business LawThe learning outcomes of BA4 reflect the professional standards to be demonstrated for the benefit of all stakeholders. With this in mind, the place of ethics and ethical conflict is an essential underpinning for commercial activity. Ethics is more than just knowing the rules around confidentiality, integrity and objectivity. Its about identifying ethical dilemmas, understanding the implications and behaving appropriately. It includes the role of

Understand other accounting standards

with a focus on practical scenarios

The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society

This unit encompasses the key areas of planning

and the related elements of the Foundation level

It’s about identifying ethical dilemmas

In all of these areas the focus of P2 is on managing performance over the medium-term in order to create value

C Minimising and/or deferring tax liabilities by the use of standard tax planning

B Accounting for transactions in financial statements

A key aim of this unit is to provide students with the tools to identify fraud risks and assess how internal controls can be used to mitigate those risks

possessing relevant country specific qualifications or work experience with an up to date and relevant conversion course

the Case Study exam ensures you can put your theoretical understanding to use in a real-world situation