2015年ACCA《P1专业会计师》考试知识考点八
06-13
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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。

Broad members – chairman and CEO

<1> Chairman

a. Definition:

(a) Heading the board of directors/running the board; provide effectiveness inside and outside the board

b. Responsibilities:

(a) Running board and setting its agenda; focus on strategic matters and key issues

(b) Ensuring directors received accurate and timely information to take sound decisions

(c) Ensuring effective communication with shareholders, especially major investors

(d) Ensuring sufficient time to discuss critical issues, avoid unrealistic deadline

(e) Taking the lead in providing new directors’ introduction program, board development and appraisal

(f) Encouraging active engagement by all the members of the board

(g) Reporting of and signing in accounts

<2> CEO

a. Definition

(a) Leading the management team at and below level; running the business

b. Responsibilities

(a) Business strategy and management: proposing and developing the group’s strategy and overall commercial objectives, implementing the decisions of the board and its committees, developing the main policy statement, reviewing organization structure and operational performance

(b) Investment and financing analysis

(c) Risk management & inteization structure and operational performance

(b) Investment and financing analysisrnal control

(d) Make recommendations to board committees on remuneration policy, executive remuneration and terms of employment

<3> Division of responsibilities between chairman and CEO

There should be a clear division of responsibilities at the head of the company between chairman (running of the board) and CEO (running of the company’s business). The reasons are:

a. Avoid unfettered control of decision-making process

b. Both jobs are demanding roles and no one person can do both job well

c. The separation of roles avoids the risk of conflicts of interest

d. The board cannot make the CEO truly accountable for management if it is led by the CEO

e. Separation of the roles means that the board is more able to express its concerns effectively

f. The UK Combined Code also suggests that the CEO should not go on to become chairman of the same company

<4> Alternative arrangement

a. The UK Cadbury Report recommendation that if the posts were held by the same individual, there should be a strong independent element on the board with a recognized senior member.

b. The UK Higgs Report suggests that a senior independent NEDs should be appointed who would be available to shareholders who have concerns that have not been resolved through the normal channels.

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