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(公司治理与问责机制.docx

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CorporateGovernanceandAccountabilityCPA107（“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CorporateGovernanceandAccountabilityisacompulsorysegmentoftheCPAProgram.ItiscompulsoryforallnewcandidatesandforexistingcandidateswhodidnotachieveapassinCoreIIbeforetheyear2001.Corporategovernancehasbecomeaveryimportanttopicinrecentyears.Severalfactorsincludingcorporatefalloutfromthelate1980stogetherwiththerecentcollapsesofinternationalandAustraliancorporationshavebroughtorganisationsandtheirmanagementunderthespotlight.InternationallybodiessuchastheOECDWorldBankIASBandothershaveexpendedconsiderableeffortonthedevelopmentofgoodcorporategovernancepractices.Thissegmentdealswithmanyoftheissuessurroundinggovernanceandaccountabilitybydirectorsandmanagementoforganisations.CandidatesarerequiredtohaveaccesstothemostrecenteditionsoftheCorporationsAct2001(Cwlth)RegulationsandRulesandtheTradePracticesAct1974(Cwlth)RegulationsandRules.Alinktorelevantlegislationisprovidedinthesegmentmaterials.ThecontentofCorporateGovernanceandAccountabilityisasfollows:Module1:Introductiontocorporategovernanceandaccountability–theframeworkTypesofcompaniesWhatiscorporategovernance?GlobalfocusoncorporategovernanceTheroleofAustralianregulatorsincorporategovernanceTheroleofgovernmentincorporategovernanceModule2:TheroleandvalueofeffectivecorporategovernanceMajorparticipantsinensuringgoodcorporategovernanceTheprinciplesof‘effective’corporategovernanceAccountabilityRoleoftheboardPotentialconflictofinterest—AgencytheoryTheimpactofcorporategovernanceonagencycostsThestatementsofmajorcompaniesoncorporategovernanceCorporategovernanceinnot-for-profitorganisationsthepublicsectorandSMEsModule3:DirectorsandofficersTheroleofdirectors:AnoverviewWhoisadir