Aim of the syllabus
C05: Fundamentals of Ethics, Corporate Governance and Business Law covers ethics and business, ethical conflict, corporate governance, comparison of English law with alternative legal systems, the law of contract, the law of employment, and company administration and finance.
Topics covered
- Ethics and Business - 15%
- Ethical Conflict - 10%
- Corporate Governance - 10%
- Comparison of English Law with Alternative Legal Systems - 10%
- The Law of Contract - 20%
- The Law of Employment - 10%
- Company Administration and Finance - 25%.
The C05 Computer Based Assessment has a total of 75 compulsory questions. The questions are randomly downloaded and a total of 90 to 150 marks will be available. The required pass mark is 50%.
The type of questions asked will be a mix of:
- Multiple choice
- True or false
- Select 2 options which match the criteria requested
- Single and multiple numerical entries.
You can sit a CBA at any of the Kaplan centres that have received CIMA accreditation to hold CBAs. Places are limited so we recommend you book early.
You will need to pass all your Certificate level CBAs by 1st March / 1st September if you wish to take a CIMA Professional level paper in May / November respectively, that same year.
- Certificate Level is the entry level to CIMA so no prior qualifications are required to sit a Certificate paper.
- You must complete all 5 papers in the Certificate Level before progressing on to the CIMA Professional Qualification
- Knowledge learnt in C05, in particular relating to ethics, will be used in CIMA Professional level exams.
- You may be exempt from some or all Certificate papers if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification.
Find out more about exemptions.