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(公司治理与问责机制.docx

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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：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.Severalfactors,includingcorporatefalloutfromthelate1980stogetherwiththerecentcollapsesofinternationalandAustraliancorporations,havebroughtorganisationsandtheirmanagementunderthespotlight.Internationally,bodiessuchastheOECD,WorldBank,IASBandothershaveexpendedconsiderableeffortonthedevelopmentofgoodcorporategovernancepractices.Thissegmentdealswithmanyoftheissuessurroundinggovernanceandaccountabilitybydirectorsandmanagementoforganisations.CandidatesarerequiredtohaveaccesstothemostrecenteditionsoftheCorporationsAct2001(Cwlth),RegulationsandRulesandtheTradePracticesAct1974(Cwlth),RegulationsandRules.Alinktorelevantlegislationisprovidedinthesegmentmaterials.ThecontentofCorporateGovernanceandAccountabilityisasfollows:Module1:Introductiontocorporategovernanceandaccountability–theframework*Typesofcompanies*Whatiscorporategovernance?*Globalfocusoncorporategovernance*TheroleofAustralianregulatorsincorporategovernance*TheroleofgovernmentincorporategovernanceModule2:Theroleandvalueofeffectivecorporategovernance*Majorparticipantsinensuringgoodcorporategovernance*Theprinciplesof‘effective’corporategovernance*Accountability*Roleoftheboard*Potentialconflictofinterest—Agencytheory*Theimpactofcorporategovernanceonagencycosts*Thestatementsofmajorcompaniesoncorporategovernance*Corporategovernanceinn