公司治理与问责机制梳理汇总

Corporate Governance and Accountability CPA107（“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Corporate Governance and Accountability is a compulsory segment of the CPA Program. It is compulsory for all new candidates and for existing candidates who did not achieve a pass in Core II before the year 2001. Corporate governance has become a very important topic in recent years. Several factors, including corporate fallout from the late 1980s together with the recent collapses of international and Australian corporations, have brought organisations and their management under the spotlight. Internationally, bodies such as the OECD, World Bank, IASB and others have expended considerable effort on the development of good corporate governance practices. This segment deals with many of the issues surrounding governance and accountability by directors and management of organisations. Candidates are required to have access to the most recent editions of the Corporations Act 2001 (Cwlth), Regulations and Rules and the Trade Practices Act 1974 (Cwlth), Regulations and Rules. A link to relevant legislation is provided in the segment materials. The content of Corporate Governance and Accountability is as follows: Module 1: Introduction to corporate governance and accountability – the frameworkTypes of companies What is corporate governance? Global focus on corporate governance The role of Australian regulators in corporate governance The role of government in corporate governance Module 2: The role and value of effective corporate governanceMajor participants in ensuring good corporate governance The principles of ‘effective’ corporate governance Accountability Role of the board ...