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This section is a knowledge-based test which demands candidates to possess sufficient understanding of key accounting topics such as accounts, financial reporting, tax, statutory accounting principles and professionalism. Candidates must attempt the exam based on their prior knowledge. CIMA BA1 Certification Exam requires you to know: Candidates must also demonstrate their professional competence by answering four out of 14 questions correctly in this section. Depending on your prior accounting knowledge, you may cover the following syllabus for this section:

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