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1、Corporate Governance and Accountability CPA107（“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Corporate Governance and Accountability is a compulsory segment of the CPA Program. It is compulsory for all new candidates and for existing candidates who did not achieve a pass in Core II before the ye
2、ar 2001. Corporate governance has become a very important topic in recent years. Several factors, including corporate fallout from the late 1980s together with the recent collapses of international and Australian corporations, have brought organisations and their management under the spotlight. Inte
3、rnationally, bodies such as the OECD, World Bank, IASB and others have expended considerable effort on the development of good corporate governance practices. This segment deals with many of the issues surrounding governance and accountability by directors and management of organisations. Candidates
4、 are required to have access to the most recent editions of the Corporations Act 2001 (Cwlth), Regulations and Rules and the Trade Practices Act 1974 (Cwlth), Regulations and Rules. A link to relevant legislation is provided in the segment materials. The content of Corporate Governance and Accountab
5、ility is as follows: Module 1: Introduction to corporate governance and accountability the framework Types of companies What is corporate governance? Global focus on corporate governance The role of Australian regulators in corporate governance The role of government in corporate governance Module 2
6、: Theroleandvalue of effective corporate governance Major participants in ensuring good corporate governance The principles of effective corporate governance Accountability Role of the board Potential conflict of interestAgency theory The impact of corporate governance on agency costs The statements
7、 of major companies on corporate governance Corporate governance in not-for-profit organisations, the public sector and SMEsModule 3: Directors and officers The role of directors: An overview Who is a director? Duties and responsibilities of directors Accountability Enforcement Module 4: Managing th
8、e company Aligning director and shareholder interests Reporting issues Corporate social responsibility TechnologyInformation management Remuneration, nomination and performance Module 5: Ethics in and out of the boardroom Ethical conduct and company directors Interaction of ethics and black-letter l
9、aw Codes of conduct applicable to directors Module 6: Competition and compliance in trade practices Legal compliance Competition in the marketplace Controls over collusion in the marketplace Controls over pricing in the marketplace Controls over distribution in the marketplace Controls over competit
10、ive activities in the marketplace Trade Practices Act 1974 (Cwlth)Part V Unconscionable conductModule 7: International corporate governance: North America, Europe and Asia-Pacific Internationalisation of corporate governance Market-based systems of corporate governance Relationship-based systems of
11、corporate governance o European approaches Relationship-based systems of corporate governance o Asia-Pacific approaches Convergence and diversity Reporting and Professional Practice CPA108（“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Reporting and Professional Practice is t
12、he foundation segment in the CPA Program. It is compulsory for all new candidates and for existing candidates who did not achieve a pass in Core I before the year 2000. The primary objective of this segment is to provide candidates with an introduction to the business environment and an improved und
13、erstanding of how to apply professional judgment in ethical and reporting issues in professional practice. The segment content is divided into five modules, followed by a collection of integrated case studies. These case studies have been included for the application of materials covered in Modules
14、1 through to 5. In various modules within the Reporting and Professional Practice segment, it is assumed a level of knowledge has been achieved by candidates on completion of their undergraduate degree. The materials in this segment build upon this assumed knowledge. The segment material is cumulati
15、ve. Therefore, candidates will gain the most from the materials by working progressively through the study guide. The examination is divided into two parts. Part A contains multiple-choice test questions and represents 70 per cent of the paper. Part B contains written response questions and represents 30 per cent of the paper. Candidates must have access to an up-to-date version of the CPA Australia Members Handbook. The content of the Reporting and Professional Practice segment is as follows: Module 1: Accountancy as a profession Accountancy as a profession o Attribute
