(公司治理与问责机制

1CorporateGovernanceandAccountabilityCPA107（“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Thestatementsofmajorcompaniesoncorporategovernance2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-basedsystemsofcorporategovernanceoEuropeanapproaches3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ReportingandProfessionalPracticeisthefoundationsegmentintheCPAProgram.ItiscompulsoryforallnewcandidatesandforexistingcandidateswhodidnotachieveapassinCoreIbeforetheyear2000.Theprimaryobjectiveofthissegmentistoprovidecandidateswithanintroductiontothebusinessenvironmentandanimprovedunderstandingofhowtoapplyprofessionaljudgmentinethicalandreportingissuesinprofessionalpractice.Thesegmentcontentisdividedintofivemodules,followedbyacollectionofintegratedcasestudies.ThesecasestudieshavebeenincludedfortheapplicationofmaterialscoveredinModules1throughto5.InvariousmoduleswithintheReportingandProfessionalPracticesegment,itisassumedalevelofknowledgehasbeenachievedbycandidatesoncompletionoftheirundergraduatedegree.Thematerialsinthissegmentbuilduponthisassumedknowledge.Thesegmentmaterialiscumulative.Therefore,candidateswillgainthemostfromthematerialsbyworkingprogressivelythroughthestudyguide.Theexaminationisdividedintotwoparts.PartAcontainsmultiple-choicetestquestionsandrepresents70percentofthepaper.PartBcontainswrittenresponsequestionsandrepresents30percentofthepaper.Candidatesmusthaveaccesstoanup-to-dateversionoftheCPAAustraliaMembers’Handbook.ThecontentoftheReportingandProfessionalPracticesegmentisasfollows:Module1:AccountancyasaprofessionAccountancyasaprofessionoAttributesofaprofessionoTheprofessionunderchallengeoTherolesofaccountantsoEthicalbehaviourofaccountants4oTheroleofprofessionaljudgmentinaccountingdecisionsAconceptualframeworkforethicalbehaviouroTheoreticalapproachestoethicsoAconceptualframeworkforindividualethicalbehaviouroFactorsinfluencingdecisionsModule2:ProfessionalethicsforaccountantsProfessionalethicsforaccountantsoApplyingtheconceptof'serviceideal'oCodeofprofessionalconductoRulesofprofessionalconductoSelf-regulationandprofessionaldisciplineProfessionalpractice-applyingethicaldecision-makingmodelsoAphilosophicalapproachtoapplyingethicsoSystematicapproaches:Ethicaldecision-makingmodelsoDecision-makingmodelsModule3:BusinessenvironmentandregulatoryframeworkTheroleoffinancialaccountingstandardsInternationalisationAustralianaccountingregulationAccountinginthepublicsecto