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编号:
时间:2021 年 x 月 x 日
书山有路勤为径,学海无涯苦作舟
页码:第 1 页 共 12 页
第 1 页 共 12 页
Corporate Governance and Accountability CPA107
(“公司治理与问责机制”,包含了公司董事和管理者涉及的治理与责任制问题)70%是选择题,30%是问
答题
Corporate Governance and Accountability is a compulsory segment of the CPA
Program. It is compulsory for all new candidates and for existing candidates who
did not achieve a pass in Core II before the year 2001.
Corporate governance has become a very important topic in recent years.
Several factors, including corporate fallout from the late 1980s together with the
recent collapses of international and Australian corporations, have brought
organisations and their management under the spotlight. Internationally, bodies
such as the OECD, World Bank, IASB and others have expended considerable
effort on the development of good corporate governance practices.
This segment deals with many of the issues surrounding governance and
accountability by directors and management of organisations.
Candidates are required to have access to the most recent editions of the
Corporations Act 2001 (Cwlth), Regulations and Rules and the Trade Practices
Act 1974 (Cwlth), Regulations and Rules. A link to relevant legislation is provided
in the segment materials.
The content of Corporate Governance and Accountability is as follows:
Module 1: Introduction to corporate governance and accountability –
the framework
� Types of companies
� What is corporate governance?
� Global focus on corporate governance
� The role of Australian regulators in corporate governance
� The role of government in corporate governance
Module 2: The role and value of effective corporate governance
� Major participants in ensuring good corporate governance
� The principles of ‘effective’ corporate governance
� Accountability
� Role of the board
� Potential conflict of interest—Agency theory
� The impact of corporate governance on agency costs
编号:
时间:2021 年 x 月 x 日
书山有路勤为径,学海无涯苦作舟
页码:第 2 页 共 12 页
第 2 页 共 12 页
� The statements of major companies on corporate governance
� Corporate governance in not-for-profit organisations, the public sector and
SMEs
Module 3: Directors and officers
� The role of directors: An overview
� Who is a director?
� Duties and responsibilities of directors
� Accountability
� Enforcement
Module 4: Managing the company
� Aligning director and shareholder interests
� Reporting issues
� Corporate social responsibility
� Technology—Information management
� Remuneration, nomination and performance
Module 5: Ethics in and out of the boardroom
� Ethical conduct and company directors
� Interaction of ethics and black-letter law
� Codes of conduct applicable to directors
Module 6: Competition and compliance in trade practices
� Legal compliance
� Competition in the marketplace
� Controls over collusion in the marketplace
� Controls over pricing in the marketplace
� Controls over distribution in the marketplace
� Controls over competitive activities in the marketplace Trade Practices Act
1974 (Cwlth)—Part V
� Unconscionable conduct
Module 7: International corporate governance: North America,
Europe and Asia-Pacific
� Internationalisation of corporate governance
� Market-based systems of corporate governance
编号:
时间:2021 年 x 月 x 日
书山有路勤为径,学海无涯苦作舟
页码:第 3 页 共 12 页
第 3 页 共 12 页
� Relationship-based systems of corporate governance
o European approaches
� Relationship-based systems of corporate governance
o Asia-Pacific approaches
� Convergence and diversity
Reporting and Professional Practice CPA108
(“报告与专业实务”,介绍商业环境和对专业会计人员职责的深入认知以及如何把专业判断标准应用
到道德与报告的实务中去)70%是选择题,30%是问答题
Reporting and Professional Practice is the foundation segment in the CPA Program. It
is compulsory for all new candidates and for existing candidates who did not achieve a
pass in Core I before the year 2000.
The primary objective of this segment is to provide candidates with an introduction to
the business environment and an improved understanding of how to apply professional
judgment in ethical and reporting issues in professional practice.
The segment content is divided into five modules, followed by a collection of integrated
case studies. These case studies have been included for the application of materials
covered in Modules 1 through to 5.
In various modules within the Reporting and Professional Practice segment, it is
assumed a level of knowledge has been achieved by candidates on completion of their
undergraduate degree. The materials in this segment build upon this assumed
knowledge.
The segment material is cumulative. Therefore, candidates will gain the most from the
materials by working progressively through the study guide.
The examination is divided into two parts. Part A contains multiple-choice test
questions and represents 70 per cent of the paper. Part B contains written response
questions and represents 30 per cent of the paper.
Candidates must have access to an up-to-date version of the CPA Australia Members’
Handbook. The content of the Reporting and Professional Practice segment is as
follows:
Module 1: Accountancy as a profession
� Accountancy as a profession
o Attributes of a profession
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