更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

2015ACCA F4 公司法和商法考试大纲

来源：高顿网校 2015-03-25

　　Corporate and Business

　　Law （ENG）（F4）

　　September 2014 to

　　August 2015

　　（ PAPER EXAM SESSIONS IN DEC 2014 AND JUN

　　2015. START DATE FOR CBE NOVEMBER 19

　　2014.）

　　This syllabus and study guide is designed to help

　　with planning study and to provide detailed

　　information on what could be assessed in

　　any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram of paper with other papers

　　This diagram shows direct and indirect links

　　between this paper and other papers preceding or

　　following it. Some papers are directly underpinned

　　by other papers such as Advanced Performance

　　Management by Performance Management. These

　　links are shown as solid line arrows. Other papers

　　only have indirect relationships with each other

　　such as links existing between the accounting and

　　auditing papers. The links between these are shown

　　as dotted line arrows. This diagram indicates where

　　you are expected to have underpinning knowledge

　　and where it would be useful to review previous

　　learning before undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　paper and indicates in the broadest sense the

　　capabilities to be developed within the paper.

　　Main capabilities

　　This paper’s aim is broken down into several main

　　capabilities which divide the syllabus and study

　　guide into discrete sections.

　　Relational diagram of the main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities are linked.

　　The rationale also explains in further detail what the

　　examination intends to assess and why.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　　（sections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students, learning

　　and content providers should use as the basis of

　　their studies, instruction and materials.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed in any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes are described using verbs

　　indicating what exams may require students to

　　demonstrate, and the broad intellectual level at

　　which these may need to be demonstrated

　　（*see intellectual levels below）。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden

　　and deepen the knowledge, skills and professional

　　values demonstrated by the student on their way

　　through the qualification.

　　The specific capabilities within the detailed

　　syllabuses and study guides are assessed at one of

　　three intellectual or cognitive levels:

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and evaluation

　　Very broadly, these intellectual levels relate to the

　　three cognitive levels at which the Knowledge

　　module, the Skills module and the Professional level

　　are assessed.

　　Each subject area in the detailed study guide

　　included in this document is given a 1, 2, or

　　3 superscript, denoting intellectual level, marked at

　　the end of each relevant line. This gives an

　　indication of the intellectual depth at which an area

　　could be assessed within the examination. However,

　　while level 1 broadly equates with the Knowledge

　　module, level 2 equates to the Skills module and

　　level 3 to the Professional level, some lower level

　　skills can continue to be assessed as the student

　　progresses through each module and level. This

　　reflects that at each stage of study there will be a

　　requirement to broaden, as well as deepen

　　capabilities. It is also possible that occasionally

　　some higher level capabilities may be assessed at

　　lower levels.

　　LEARNING HOURS AND EDUCATION

　　RECOGNITION

　　The ACCA qualification does not prescribe or

　　recommend any particular number of learning hours

　　for examinations because study and learning

　　patterns and styles vary greatly between people and

　　organisations. This also recognises the wide

　　diversity of personal, professional and educational

　　circumstances in which ACCA students find

　　themselves.

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information.

　　Each syllabus contains between 23 and 35 main

　　subject area headings depending on the nature of

　　the subject and how these areas have been broken

　　down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Fundamentals level examinations contain

　　100% compulsory questions to encourage

　　candidates to study across the breadth of each

　　syllabus.

　　The Knowledge module is assessed by equivalent

　　two-hour paper based and computer based

　　examinations.

　　The Skills module examinations F5-F9 are all paper

　　based three-hour papers containing a mix of

　　objective and longer type questions. The Corporate

　　and Business Law （F4） paper is a two- hour

　　computer based objective test examination which is

　　also available as a paper based version from the

　　December 2014 examination session.

　　The Professional level papers are all three-hour

　　paper based examinations, all containing two

　　sections. Section A is compulsory, but there will be

　　some choice offered in Section B.

　　For all three hour examination papers, ACCA has

　　introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of

　　each three-hour examination to allow candidates to

　　read the questions and to begin planning their

　　answers before they start writing in their answer

　　books. This time should be used to ensure that all

　　the information and exam requirements are properly

　　read and understood.

　　During reading and planning time candidates may

　　only annotate their question paper. They may not

　　write anything in their answer booklets until told to

　　do so by the invigilator.

　　The Essentials module papers all have a Section A

　　containing a major case study question with all

　　requirements totalling 50 marks relating to this

　　case. Section B gives students a choice of two from

　　three 25 mark questions.

　　Section A of both the P4 and P5 Options papers

　　contain one 50 mark compulsory question, and

　　Section B will offer a choice of two from three

　　questions each worth 25 marks each.

　　Section A of each of the P6 and P7 Options papers

　　contains 60 compulsory marks from two questions;

　　question 1 attracting 35 marks, and question 2

　　attracting 25 marks. Section B of both these

　　Options papers will offer a choice of two from three

　　questions, with each question attracting 20 marks.

　　All Professional level exams contain four

　　professional marks.

　　The pass mark for all ACCA Qualification

　　examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within the study guide at any examination

　　session. This includes knowledge, techniques,

　　principles, theories, and concepts as specified.

　　For the financial accounting, audit and assurance,

　　law and tax papers except where indicated

　　otherwise, ACCA will publish examinable

　　documents once a year to indicate exactly

　　what regulations and legislation could potentially be

　　assessed within identified examination sessions

　　For paper based examinations regulation issued or

　　legislation passed on or before 31st August annually,

　　will be examinable from 1st September of the

　　following year to 31st August t of the year after that.

　　Please refer to the examinable documents for the

　　paper （where relevant） for further information.

　　Regulation issued or legislation passed in

　　accordance with the above dates may be

　　examinable even if the effective date is in the future.

　　The term issued or passed relates to when

　　regulation or legislation has been formally approved.

　　The term effective relates to when regulation or

　　legislation must be applied to an entity transactions

　　and business practices.

　　The study guide offers more detailed guidance on

　　the depth and level at which the examinable

　　documents will be examined. The study guide

　　should therefore be read in conjunction with the

　　examinable documents list.

　　Syllabus

　　AIM

　　To develop knowledge and skills in the

　　understanding of the general legal framework, and

　　of specific legal areas relating to business,

　　recognising the need to seek further specialist legal

　　advice where necessary.

　　MAIN CAPABILITIES

　　On successful completion of this paper candidates

　　should be able to:

　　A Identify the essential elements of the legal

　　system, including the main sources of law

　　B Recognise and apply the appropriate legal

　　rules relating to the law of obligations

　　C Explain and apply the law relating to

　　employment relationships

　　D Distinguish between alternative forms and

　　constitutions of business organisations

　　E Recognise and compare types of capital

　　and the financing of companies

　　F Describe and explain how companies are

　　managed, administered and regulated

　　G Recognise the legal implications relating to

　　insolvency law

　　H Demonstrate an understanding of corporate

　　and fraudulent behaviour.

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　（A） Essential elements of the legal system

　　（B） The law of

　　obligations

　　（E）

　　Capital and the

　　financing of

　　companies

　　（H） Corporate fraudulent and criminal behaviour

　　（F）

　　Management,

　　administration

　　and regulation of

　　companies

　　（C）

　　Employment law C）

　　（D） The formation and constitution

　　of business organisations

　　（G） Insolvency law

　　FR （F7）

　　CR （P2）

　　CL （F4） AA （F8）

　　RATIONALE

　　Corporate and Business Law is divided into eight

　　areas. The syllabus starts with an introduction to

　　the overall English legal system such as the court

　　system and sources of law. It then leads into the

　　area of the law of obligations including contract and

　　tort, which underpin business transactions

　　generally.

　　The syllabus then covers a range of specific legal

　　areas relating to various aspects of business of most

　　concern to finance professionals. These are the law

　　relating to employment and the law relating to

　　companies. These laws include the formation and

　　constitution of companies, the financing of

　　companies and types of capital, and the day-to-day

　　management, the administration and regulation of

　　companies and legal aspects of insolvency law.

　　The final section links back to all the previous areas.

　　This section deals with corporate fraudulent and

　　criminal behaviour.

　　DETAILED SYLLABUS

　　A Essential elements of the legal system

　　1. Law and the legal system

　　2. Sources of law

　　B The law of obligations

　　1. Formation of contract

　　2. Content of contracts

　　3. Breach of contract and remedies

　　4. The law of torts and professional negligence

　　C Employment law

　　1. Contract of employment

　　2. Dismissal and redundancy

　　D The formation and constitution of business

　　organisations

　　1. Agency law

　　2. Partnerships

　　3. Corporations and legal personality

　　4. The formation and constitution of a company

　　E Capital and the financing of companies

　　1. Share capital

　　2. Loan capital

　　3. Capital maintenance and dividend law

　　F Management, administration and the regulation

　　of companies

　　1. Company directors

　　2. Other company officers

　　3. Company meetings and resolutions

　　G Insolvency law

　　1. Insolvency and administration

　　H Corporate fraudulent and criminal behaviour

　　1. Fraudulent and criminal behaviour

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a two-hour paper-based

　　examination.

　　The examination consists of:

　　Section A

　　- 25 x 2 mark objective test questions 50%

　　- 20 x 1 mark objective questions 20%

　　Section B

　　- 5 x 6 mark multi-task question 30%

　　100%.

　　All questions are compulsory.

　　NOTE ON CASE LAW

　　Candidates should support their answers on the

　　paper- based multi-task questions with analysis

　　referring to cases or examples. There is no need to

　　detail the facts of the case. Remember, it is the

　　point of law that the case establishes that is

　　important, although knowing the facts of cases can

　　be helpful as sometimes questions include scenarios

　　based on well-known cases. Further it is not

　　necessary to quote section numbers of Acts.

　　Study Guide

　　A ESSENTIAL ELEMENTS OF THE LEGAL

　　SYSTEM

　　1. Law and the legal system

　　a） Define law and distinguish types of law.[1]

　　b） Explain the structure and operation of the

　　courts.[1]

　　2. Sources of law

　　a） Explain what is meant by case law and

　　precedent.[1]

　　b） Explain legislation and evaluate delegated

　　legislation.[1]

　　c） Illustrate the rules and presumptions used by

　　the courts in interpreting statutes.[1]

　　d） Identify the concept and impact of human

　　rights law.[1]

　　B THE LAW OF OBLIGATIONS

　　1. Formation of contract

　　a） Analyse the nature of a simple contract.[2]

　　b） Explain the meaning of an offer and distinguish

　　it from an invitation to treat.[2]

　　c） Explain the termination of an offer. （2）

　　d） Explain the meaning and consequence of

　　acceptance.[2]

　　e） Explain the need for consideration.[2]

　　f） Explain adequacy and sufficiency of

　　consideration.[2]

　　g） Analyse the doctrine of privity.[2]

　　h） Distinguish the presumptions relating to

　　intention to create legal relations.[2]

　　2. Content of contracts

　　a） Distinguish terms from mere representations.[1]

　　b） Define the various contractual terms.[1]

　　c） Explain the effect of exclusion clauses and

　　evaluate their control.[2]

　　3. Breach of contract and remedies

　　a） Explain the ways in which a contract may be

　　discharged. （2）

　　b） Explain the meaning and effect of breach of

　　contract.[2]

　　c） Explain the rules relating to the award of

　　damages.[2]

　　d） Analyse the equitable remedies for breach of

　　contract.[2]

　　4. The law of torts and professional negilgence

　　a） Explain the meaning of tort.[2]

　　b） Explain the tort of ‘passing off.’ [2]

　　c） Explain the tort of negligence including the

　　duty of care and its breach.[2]

　　d） Explain the meaning of causality and

　　remoteness of damage.[2]

　　e） Discuss defences to actions in negligence.[2]

　　f） Explain and analyse the duty of care of

　　accountants and auditors. （2）

　　C EMPLOYMENT LAW

　　1. Contract of employment

　　a） Distinguish between employees and the selfemployed.[

　　b） Explain the nature of the contract of

　　employment and common law and statutory

　　duties placed on the employer and employee.[2]

　　2. Dismissal and redundancy

　　a） Explain termination of employment by notice.[2]

　　b） Distinguish between summary and constructive

　　dismissal.[2]

　　c） Explain wrongful dismissal.[2]

　　d） Explain unfair dismissal, including the

　　procedure, and fair and unfair reasons for

　　dismissal.[2]

　　e） Discuss the remedies available to those who

　　have been subject to unfair dismissal.[2]

　　f） Explain what is meant by redundancy.[2]

　　D THE FORMATION AND CONSTITUTION OF

　　BUSINESS ORGANISATIONS

　　1. Agency law

　　a） Define the role of the agent and give examples

　　of such relationships paying particular regard

　　to partners and company directors.[2]

　　b） Explain the formation of the agency

　　relationship.[2]

　　c） Define the authority of the agent.[2]

　　d） Explain the potential liability of both principal

　　and agent.[2]

　　2. Partnerships

　　a） Demonstrate a knowledge of the legislation

　　governing the partnership, both unlimited and

　　limited.[1]

　　b） Discuss the formation of a partnership .[2]

　　c） Explain the authority of partners in relation to

　　partnership activity.[2]

　　d） Analyse the liability of various partners for

　　partnership debts.[2]

　　e） Explain the termination of a partnership, and

　　partners’ subsequent rights and liabilities.[2]

　　3. Corporations and legal personality

　　a） Distinguish between sole traders, partnerships

　　and companies.[1]

　　b） Explain the meaning and effect of limited

　　liability.[2]

　　c） Analyse different types of companies,

　　especially private and public companies.[2]

　　d） Illustrate the effect of separate personality and

　　the veil of incorporation.[2]

　　e） Recognise instances where separate

　　personality will be ignored （lifting the veil of

　　incorporation）。[2]

　　4. The formation and constitution of a company

　　a） Explain the role and duties of company

　　promoters, and the breach of those duties and

　　remedies available to the company.[2]

　　b） Explain the meaning of, and the rules relating

　　to, pre-incorporation contracts.[2]

　　c） Describe the procedure for registering

　　companies, both public and private.[1]

　　d） Describe the statutory books, records and

　　returns that companies must keep or make.[1]

　　e） Analyse the effect of a company’s

　　constitutional documents.[2]

　　f） Describe the contents of model articles of

　　association.[1]

　　g） Explain how articles of association can be

　　changed.[2]

　　h） Explain the controls over the names that

　　companies may or may not use.[2]

　　E CAPITAL AND THE FINANCING OF

　　COMPANIES

　　1. Share capital

　　a） Examine the different types of capital.[2]

　　b） Illustrate the difference between various

　　classes of shares, including treasury shares,

　　and the procedure for altering class rights.[2]

　　c） Explain allotment of shares, and distinguish

　　between rights issue and bonus issue of

　　shares.[2]

　　d） Examine the effect of issuing shares at either a

　　discount, or at a premium.[2]

　　2. Loan capital

　　a） Define companies’ borrowing powers.[1]

　　b） Explain the meaning of loan capital and

　　debenture.[2]

　　c） Distinguish loan capital from share capital, and

　　explain the different rights held by shareholders

　　and debenture holders.[2]

　　d） Explain the concept of a company charge and

　　distinguish between fixed and floating

　　charges.[2]

　　e） Describe the need and the procedure for

　　registering company charges.[2]

　　3. Capital maintenance and dividend law

　　a） Explain the doctrine of capital maintenance

　　and capital reduction.[2]

　　b） Explain the rules governing the distribution of

　　dividends in both private and public

　　companies.[2]

　　F MANAGEMENT, ADMINISTRATION AND THE

　　REGULATION OF COMPANIES

　　1. Company directors

　　a） Explain the role of directors in the operation of

　　a company, and the different types of directors,

　　such as executive/ non-executive directors or

　　de jure and de facto directors .[2]

　　b） Discuss the ways in which directors are

　　appointed, can lose their office and the

　　disqualification of directors.[2]

　　c） Distinguish between the powers of the board of

　　directors, the managing director/chief executive

　　and individual directors to bind their

　　company.[2]

　　d） Explain the duties that directors owe to their

　　companies.[2]

　　2. Other company officers

　　a） Discuss the appointment procedure relating to,

　　and the duties and powers of, a company

　　secretary.[2]

　　b） Discuss the appointment procedure relating to,

　　and the duties and rights of a company

　　auditor, and their subsequent removal or

　　resignation.[2]

　　3. Company meetings and resolutions

　　a） Distinguish between types of meetings:

　　general meetings and annual general

　　meetings.[1]

　　b） Distinguish between types of resolutions:

　　ordinary, special, and written.[2]

　　c） Explain the procedure for calling and

　　conducting company meetings.[2]

　　G INSOLVENCY LAW

　　1. Insolvency and administration

　　a） Explain the meaning of and procedure involved

　　in voluntary liquidation, including members’

　　and creditors’ voluntary liquidation.[2]

　　b） Explain the meaning of, the grounds for, and

　　the procedure involved in compulsory

　　liquidation.[2]

　　c） Explain the order in which company debts will

　　be paid off on liquidation.[2]

　　d） Explain administration as a general alternative

　　to liquidation.[2]

　　e） Explain the way in which of an administrator

　　may be appointed, the effects of such

　　appointment, and the powers and duties an

　　administrator.[2]

　　H CORPORATE FRAUDULENT AND CRIMINAL

　　BEHAVIOUR

　　1. Fraudulent and criminal behaviour

　　a） Recognise the nature and legal control over

　　insider dealing.[2]

　　b） Recognise the nature and legal control over

　　market abuse.[2]

　　c） Recognise the nature and legal control over

　　money laundering.[2]

　　d） Recognise the nature and legal control over

　　bribery.[2]

　　e） Discuss potential criminal activity in the

　　operation, management and liquidation of

　　companies.[2]

　　f） Recognise the nature and legal control over

　　fraudulent and wrongful trading.[2]

　　SUMMARY OF CHANGES TO F4 ENG

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as

　　employers, students, regulatory and advisory bodies and learning providers.

　　The main areas that have been amended in the syllabus are shown in Table 1 below:

　　Table 1 – Amendments to F4 ENG

　　Section and subject area Syllabus content

　　A2d） Human rights The concept and impact of human rights （Whole of A3

　　removed and merged into just one outcome so less

　　emphasis on human rights）

　　The main areas that have been deleted in the syllabus are shown in Table 2 below:

　　Table 2 – Deletions to F4 ENG

　　Section and subject area Syllabus content

　　A1b） Court structure The structure and operation of the tribunal systems

　　A3a） Human rights The concept of human rights as expressed in the

　　Human Rights Act 1998

　　H1a） Corporate governance The idea of corporate governance

　　H1b） Corporate governance The extra-legal codes of corporate governance

　　H1c） Corporate governance

　　The legal regulation of corporate governance

　高顿网校温馨提示：　通过ACCA考试实属不易，首先要有执着的精神，其次是不断勤奋的学习，高顿网校为大家提供ACCA题库免费做题，希望助大家一臂之力，查看详情》

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年6月ACCA考试常见问题解析

2015年6月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。