P1 – Professional Accountant Section A: Compulsory • always covers range of syllabus areas
• some element of ethics in this question
Section B: 2 from 3 • one question solely on governance
• one question with significant ethics element Key topics – in section A or B: • internal audit: independence or appointment (possibly via audit committee)
• remuneration committee
• directors induction and / or appraisal
• ethical decisions: AAA or Tucker
• stakeholder categorisation
• normative / instrumental views of stakeholders
• board structure: family / insider or unitary / two tier
• Corporate Social Responsibility (CSR)
• sound internal controls | 
发表于 2008-11-14 11:04
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