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第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共12页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第2页共12页第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共12页ThestatementsofmajorcompaniesoncorporategovernanceCorporategovernanceinnot-for-profitorganisations,thepublicsectorandSMEsModule3:DirectorsandofficersTheroleofdirectors:AnoverviewWhoisadirector?DutiesandresponsibilitiesofdirectorsAccountabilityEnforcementModule4:ManagingthecompanyAligningdirectorandshareholderinterestsReportingissuesCorporatesocialresponsibilityTechnology—InformationmanagementRemuneration,nominationandperformanceModule5:EthicsinandoutoftheboardroomEthicalconductandcompanydirectorsInteractionofethicsandblack-letterlawCodesofconductapplicabletodirectorsModule6:CompetitionandcomplianceintradepracticesLegalcomplianceCompetitioninthemarketplaceControlsovercollusioninthemarketplaceControlsoverpricinginthemarketplaceControlsoverdistributioninthemarketplaceControlsovercompetitiveactivitiesinthemarketplaceTradePracticesAct1974(Cwlth)—PartVUnconscionableconductModule7:Internationalcorporategovernance:NorthAmerica,EuropeandAsia-PacificInternationalisationofcorporategovernanceMarket-basedsystemsofcorporategovernanceRelationship-basedsystemsofcorporategovernance第3页共12页第2页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共12页oEuropeanapproachesRelationship-basedsystemsofcorporategovernanceoAsia-PacificapproachesConvergenceanddiversityReportingandProfessionalPracticeCPA108（“报告与专业实务”，介绍商业环境和对专业会计人员职责的深入认知以及如何把专业判断标准应用到道德与报告的实务中去）70%是选择题，30%是问答题ReportingandProfessiona...