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2015年美國(guó)CPA考試《審計(jì)與簽證》知識(shí)點(diǎn)（四）
為了幫助參加2015年美國(guó)CPA考試的學(xué)員鞏固知識(shí)，提高備考效果，網(wǎng)校論壇學(xué)員為大家分享了美國(guó)CPA考試知識(shí)點(diǎn)，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)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(cuò)】 責(zé)任編輯：小敏
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