2015年ACCA《P1专业会计师》考试知识考点七
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
1Roles and responsibilities
<1> The role of the board – Higgs Report/Combined code
a. The board is collectively responsible for promoting the success of the company by directing and supervising the company’s affairs.
b. The board’s role is to provide entrepreneurial leadership of the company within a framework of prudent and effective controls which enable risk to be assessed and managed.
c. The board should set the company’s strategy aims, ensure that the necessary financial and human resources are in place for the company to meet its objectives, and review management performance.
d. The board should set the company’s values and standards and ensure that its obligations to its shareholders and other are understood and met.
<2> The responsibilities of boards of directors – ICGN report
The board’s key functions, duties and responsibilities, for which they are accountable, include those set out below:
a. Monitoring the effectiveness of the company’s governance practices according to corporate governance requirement and best practices
b. Reviewing, approving and monitoring corporate strategy, risk policy, annual budgets, business plans and performance management; overseeing major capital expenditures, acquisitions and divestitures.
c. Ensuring the integrity of the corporation’s accounting and financial reporting systems, set up appropriate internal control and risk management, compliance with laws and regulations
d. Monitoring and managing potential conflicts of interest among stakeholders, including misuse of corporate assets and abuse in related party transactions.
e. Ensuring a formal and transparent board nomination and election process; selecting, compensating, monitoring and replacing key executives and overseeing succession planning when necessary
f. Overseeing the process of disclosure and communications
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