(公司治理与问责机制

1、Corporate Gover nance and Acco un tability 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淀选择题，30%是问答题Corporate Gover nance and Acco un tability is a compulsorysegme nt of the CPA Program. It is compulsory for all newcan didates and for existi ngcan didates who did not achieve a passin Core II before

2、the year 2001.Corporate gover nance has become a very importa nt topic inrecent years. Several factors,including corporate fallout fromthe late 1980s together with the recent collapses of intern ati onal and Australia n corporati ons, have brought orga ni sati ons and their man ageme nt un der the s

3、potlight.Internationally, bodies such as the OECD, World Bank, IASB and others have expe nded con siderable effort on the developme nt of good corporate gover nance practices.This segme nt deals with many of the issues surro undinggover nance and acco un tability by directors and man ageme nt of org

4、a ni sati ons.Candidates 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 G

5、overnance and Accountability is as follows:Module 1: Introduction to corporate governance andacco un tability the framework? Types of companies? What is corporate governance? Global focus on corporate governance? The role of Australian regulators in corporategovernance? The role of government in cor

6、porate governanceModule 2: The role and value 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 interest Agency theory? The impact of corporate

7、 governance on agency costs? The statements 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? A

8、ccountability? EnforcementModule 4: Managing the company? Aligning director and shareholder interests? Reporting issues? Corporate social responsibility? Technology Information management? Remuneration, nomination and performanceModule 5: Ethics in and out of the boardroom? Ethical conduct and compa

9、ny directors? Interaction of ethics and black-letter law? Codes of conduct applicable to directorsModule 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

10、over distribution in the marketplace? Controls over competitive activities in the marketplaceTrade Practices Act 1974 (Cwlth)Part V? Unconscionable conductModule 7: Internationalcorporate governance: North America,Europe and Asia-Pacific? Internationalisation of corporate governance? Market-based sy

11、stems of corporate governance? Relati on ship-based systems of corporate gover nanceo European approaches? Relati on ship-based systems of corporate gover nanceo Asia-Pacific approaches? Con verge nee and diversityReporti ng and Professio nal 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

12、准应用到道德与报告的实务中去）70淀选择题，30%是问答题Report ing and Professi onal Practice is the foun datio nsegment 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 candidat

13、es with an introduction to the business environment and an improved understanding 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 h

14、ave been included for the application of materials covered in Modules 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 segmen

15、t build upon this assumed knowledge.The segment material is cumulative. 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

16、 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 ' Handboo.kThe content of the Reporting and Professional Practice segment is as follows:Module 1: Accountancy as a prof

17、ession? Accountancy as a professiono Attributes of a professiono The profession under challengeo The roles of accountantso Ethical behaviour of accountantso The role of professional judgment in accountingdecisions? A conceptual framework for ethical behaviouro Theoretical approaches to ethicso A con

18、ceptual framework for individual ethical behaviouro Factors influencing decisionsModule 2: Professional ethics for accountants? Professional ethics for accountantso Applying the concept of 'service ideal'o Code of professional conducto Rules of professional conducto Self-regulation and profe

19、ssional discipline? Professional practice - applying ethical decision-making modelso A philosophical approach to applying ethicsmodelso Systematic approaches: Ethical decision-making o Decision-making modelsModule 3: Business environment and regulatory framework? The role of financial accounting sta

20、ndards? Internationalisation? Australian accounting regulation? Accounting in the public sector? Trade Practices Act? National Competition Policy? Other legislation affecting business? International Organisation for StandardisationModule 4: Corporate governance? What is corporate governance? Interna

21、tional corporate governance structures? Corporate governance structures in Australia? Board structureModule 5: Conceptual framework for general purpose financial reporting? Accounting theory and conceptual framework projectso Preliminary commentso Systems and theorieso How theories come into existen

22、ceo Deductive v. inductive processeso Theory in accountingo Problems with inductive accounting theorieso The Australian conceptual framework projecto A general comparison of the Australian andIntern ati onal frameworks? The international framework in overviewo The international framework? Con tempor

23、ary issueso Measuring the elements of financial statementso Tech ni cal ben efitso Professional judgmento Social and political constraints? Comprehensive case studiesBusi ness Strategy and Leadership CPA113（“企业策略与领导技能”，对企业制定的战略进行总体介绍和分 析）100沁案例为基础的问答题The overall objective of this segme nt is to prov

24、idecan didates with an un dersta nding of the basic con cepts and principles that underlie the practices of strategy and leadership. In the increasingly complex business environment in which organisations operate, characterised by change, uncertainty and escalating competition, the disciplines of st

25、rategy and leadership have become critical to successful organisational performance.Specifically, the segment aims to:? Discuss the terms strategy and leadership and their relationship and consider various viewpoints about what constitutes an effective strategy.? Apply concepts such as environment a

26、nd industry analysis, capability analysis and gap analysis to business strategy formulation.? Discuss and illustrate the process of strategy implementation, including issues related to the transformational change process.? Analyse the role of leaders in developing and? Consolidate the understanding

27、of strategy and leadership concepts through the use of real-world examples integrated throughout the material,and apply these conceptsto business case scenarios through the use of a major case study.? Assist candidates in developing skills in thinking strategically and formulating broad strategies f

28、or consideration and application in their organisational environment.Formal assessment for this segment is based on a fully written examination centred around a detailed case study.The content of the Business Strategy and Leadership segment is as follows:Module: 1 An introduction to strategy and lea

29、dership? The origins and importance of strategy? Approaches to strategy? Leadership defined? Strategic thinking and analysis? Levels of strategy? Strategic leadership? Leadership and ethicsModule 2: Framework for strategic analysis: Analysing the external environment? Analysing the external environm

30、ent? Defining the industry? Remote environment analysis? Industry analysis? Understanding the industry life cycle? Industry analysis for the public sector? From industry to market analysis? CPAs and external environment analysisModule 3: Framework for strategic analysis: Analysing the internal environment? Identifying the existing business strategy: The five questions approach? Key stakeholders and strategy? Identifying and analysing corporate strategy: The four questions approach? Other issues in developing business or corporate strategy? Strategic c