ACCA2011年6月份考試大綱(P1)(7)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　3.The board of directors

　　a)Explain and evaluate the roles and responsibilities of boards of directors.^[3]

　　b)Describe,distinguish between and evaluate the cases for and against,unitary and two-tier board structures.^[3]

　　c)Describe the characteristics,board composition and types of,directors(including defining executive and non-executive directors(NED).^[2]

　　d)Describe and assess the purposes,roles and responsibilities of NEDs.^[3]

　　e)Describe and analyse the general principles of legal and regulatory frameworks within which directors operate on corporate boards:^[2]

　　i)legal rights and responsibilities,

　　ii)time-limited appointments,

　　iii)retirement by rotation,

　　iv)service contracts,

　　v)removal,

　　vi)disqualification

　　vii)conflict and disclosure of interests

　　viii)insider dealing/trading

　　f)Define,explore and compare the roles of the chief executive officer and company chairman.^[3]

　　g)Describe and assess the importance and execution of,induction and continuing professional development of directors on boards of directors.^[3]

　　h)Explain and analyse the frameworks for assessing the performance of boards and individual directors(including NEDs)on boards.^[2]

　　4.Board committees

　　a)Explain and assess the importance,roles and accountabilities of,board committees in corporate governance.^[3]

　　b)Explain and evaluate the role and purpose of the following committees in effective corporate governance:^[3]

　　i)Remuneration committees

　　ii)Nominations committees

　　iii)Risk committees.

　　iv)Audit committees

　　5.Directors'remuneration

　　a)Describe and assess the general principles of remuneration.^[3]

　　i)purposes

　　ii)components

　　iii)links to strategy

　　iv)links to labour market conditions.

　　b)Explain and assess the effect of various components of remuneration packages on directors'behaviour.^[3]

　　i)basic salary

　　ii)performance related

　　iii)shares and share options

　　iv)loyalty bonuses

　　v)benefits in kind

　　vi)pension benefits

　　c)Explain and analyse the legal,ethical,competitive and regulatory issues associated with directors'remuneration.^[3]