(公司治理与问责机制.doc

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1、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.Corporategovernancehasbecom

2、eaveryimportanttopicinrecentyears.Severalfactors,includingcorporatefalloutfromthelate1980stogetherwiththerecentcollapsesofinternationalandAustraliancorporations,havebroughtorganisationsandtheirmanagementunderthespotlight.Internationally,bodiessuchastheOECD,WorldBank,IASBandothershaveexpendedcons

3、iderableeffortonthedevelopmentofgoodcorporategovernancepractices.Thissegmentdealswithmanyoftheissuessurroundinggovernanceandaccountabilitybydirectorsandmanagementoforganisations.CandidatesarerequiredtohaveaccesstothemostrecenteditionsoftheCorporationsAct2001(Cwlth),RegulationsandRulesandtheTrade

4、PracticesAct1974(Cwlth),RegulationsandRules.Alinktorelevantlegislationisprovidedinthesegmentmaterials.ThecontentofCorporateGovernanceandAccountabilityisasfollows:Module1:Introductiontocorporategovernanceandaccountability–theframework·Typesofcompanies·Whatiscorporategovernance?·Globalfocusoncorpo

5、rategovernance·TheroleofAustralianregulatorsincorporategovernance·TheroleofgovernmentincorporategovernanceModule2:The role and valueofeffectivecorporategovernance·Majorparticipantsinensuringgoodcorporategovernance·Theprinciplesof‘effective’corporategovernance ·Accountability·Roleoftheboard·Poten

6、tialconflictofinterest—Agencytheory·Theimpactofcorporategovernanceonagencycosts·Thestatementsofmajorcompaniesoncorporategovernance12·Corporategovernanceinnot-for-profitorganisations,thepublicsectorandSMEsModule3:Directorsandofficers·Theroleofdirectors:Anoverview·Whoisadirector?·Dutiesandresponsi

7、bilitiesofdirectors·Accountability·EnforcementModule4:Managingthecompany·Aligningdirectorandshareholderinterests·Reportingissues·Corporatesocialresponsibility·Technology—Informationmanagement·Remuneration,nominationandperfor