(公司治理與問(wèn)責(zé)機(jī)制(已修改)
2025-04-19 04:10 本頁(yè)面
【正文】 Corporate Governance and Accountability CPA107（“公司治理與問(wèn)責(zé)機(jī)制”，包含了公司董事和管理者涉及的治理與責(zé)任制問(wèn)題）70%是選擇題，30%是問(wèn)答題Corporate Governance and Accountability is a pulsory segment of the CPA Program. It is pulsory for all new candidates and for existing candidates who did not achieve a pass in Core II before the year 2001. Corporate governance has bee 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 panies 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: Theroleandvalue 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 The statements of major panies on corporate governance Corporate governance in notforprofit organisations, the public sector and SMEsModule 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 pany 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 pany directors Interaction of ethics and blackletter law Codes of conduct applicable to directors Module 6: Competition and pliance in trade practices Legal pliance Competition in the marketplace Controls over collusion in the marketplace Controls over pricing in the marketplace Controls over distribution in the marketplace Controls over petitive activities in the marketplace Trade Practices Act 1974 (Cwlth)—Part V Unconscionable conductModule 7: International corporate governance: North America, Europe and AsiaPacific Internationalisation of corporate governance Marketbased systems of corporate governance Relationshipbased systems of corporate governance o European approaches Relationshipbased systems of corporate governance o AsiaPacific approaches Convergence and diversity Reporting and Professional Practice CPA108（“報(bào)告與專(zhuān)業(yè)實(shí)務(wù)”，介紹商業(yè)環(huán)境和對(duì)專(zhuān)業(yè)會(huì)計(jì)人員職責(zé)的深入認(rèn)知以及如何把專(zhuān)業(yè)判斷標(biāo)準(zhǔn)應(yīng)用到道德與報(bào)告的實(shí)務(wù)中去）70%是選擇題，30%是問(wèn)答題Reporting and Professional Practice is the foundation segment in the CPA Program. It is pulsory for all new candidates and for existing candidates who did not achiev
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