新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2015年美國CPA考試《審計與簽證》知識點（四）
為了幫助參加2015年美國CPA考試的學員鞏固知識，提高備考效果，網校論壇學員為大家分享了美國CPA考試知識點，希望幫助廣大考生一起學習一起進步。
Board of Directors
·Declaration of Distributions
·Fiduciary Duties
-Right to Pay
-Liability for Unlawful Distributions/Dividends
-Duty of Loyalty
-Corporate Opportunity Doctrine
·Indemnification
-Generally…except in a shareholder derivative suit
?。ü蓶|派生訴訟）
-D&O insurance
Officers
·Selection and Removal
·Authority（Actual / Apparent）
·Fiduciary Duties and Indemnification
·May also Serve as Directors
¨Good corporate governance-majority of the board should be independent
·Not required to be Shareholders
Sarbanes-Oxley Act 2002
·Regulation includes：
-Title I/Title II/Title III/Title IV/Title VIII
BEC only covers
-Corporate Responsibility（Title III）
-Enhanced Financial Disclosures（Title IV）
-Fraud（Title VIII）
Originally only for public companies，then become best practices for all companies
Sarbanes-Oxley Act 2002
·Background for Sarbanes-Oxley Act 2002
·Caused by a series of frauds and scandals：
Enron，Tyco，WorldCom，etc
-Named after Senator Sarbanes and Rep.Oxley
-Enacted on July 30，2002
-11 titles for the Act
·Corporate Responsibility（Title III）
·Enhanced Financial Disclosures（Title IV）
·Fraud（Title VIII）
【我要糾錯】 責任編輯：小敏
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號