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

ACCA P1 Professional Accountant笔记5

来源：高顿网校 2015-09-18

　高顿网校小编给大家整理了ACCA P1的professional accountant笔记，供大家参考。
　Board committee

　　Role & Purpose of internal audit committee

　　(1) Consisting entirely of independent non-executive directors with atleast one has had relative accounting or financial experience.

　　(2) Reviewing financial statements and systems includingquarterly/interim/annual accounts, financial reporting and budgetary systems.

　　(3) Keeping liaison with external auditors, includingappointing/removing of the external auditors, considering the threats toexternal auditor independence, discussing the scope of external audit, acting asa forum between external auditors, internal auditors and financial director andhelping external auditors to obtain the information.

　　(4) Reviewing internal audit through the following aspects: standards,scope, resources, work plan and reporting.

　　(5) Reviewing internal control through the following aspects: theadequacy of internal control system (focusing on control environment), legalcompliance/ethnic/codes of conduct, risk of fraud, and company’s annualstatement on internal control.

　　(6) Reviewing risk management through the following aspects: confirmingthere is a formal risk management policy in place, confirming risk managementis updated to reflect current position and strategy, and reviewing thearrangements in order to ensure that responsibilities are aware by manager andstaff.

　　(7) Involving in implementing and reviewing one-off investigation.

　　Role & Purpose of remunerationcommittee

　　(1) Consisting of independent non-executive directors.

　　(2) In charge of determining general remunerations policy on executivedirectors.

　　(3) Determining specific remuneration package for each director.

　　(4) Reporting to the shareholders about remuneration policy andpackages of individual directors.

　　Role & Purpose of nominationcommittee

　　(1) Overseeing the process for board appointments and make recommendationsto the board.

　　(2) Reviewing regularly the structure, size and composition of theboard. Ensure appropriate management diversity to board composition.

　　(3) Evaluating regularly the balance of skills, knowledge andexperience of the board. Consider the balance between executive director andnon-executive directors.

　　(4) Consider issues relating to re-election and reappointment ofdirectors.

　　Role & Purpose of riskcommittee

　　(1) Approving the organization’s risk management strategy and riskmanagement policy.

　　(2) Reviewing reports on key risks prepared by business operatingunits, management and the board.

　　(3) Monitoring overall exposure to risk and ensuring it remains withinlimits set by the board.

　　(4) Assessing the effectiveness of the organization’s risk managementsystems.

　　(5) Providing early warning to the board on emerging risk issues andsignificant changes in the company’s exposure to risks.

　　(6) Reviewing the company’s statement in conjunction with the auditcommittee, on internal control with reference to risk management.

　　Director’sremuneration

　　Remuneration policy& strategy

　　(Remuneration policy)

　　(1) Pay scales applied to each director’s package.

　　(2) Proportion of different types of reward within each package.

　　(3) What proportion of rewards should be related to measurableperformance.

　　(4) Transparency of directors’ remuneration.

　　(5) Period within which performance related elements become payable.

　　(Remuneration strategy)

　　(1) Board is motivated to strive to increase performance and adequatelyrewarded when performance improvements are achieved.

　　(2) Board is seen to be paid appropriately for their efforts andsuccess, and not be criticized for excessive pay.

　　(3) Remuneration strategy should create a link to corporate strategy.To what extent it links is a measure of the remuneration strategy’s success.

　　(4) Remuneration strategy should consider problems such as choice ofwrong measure, excessive focus on short-term results.

　　(5) Remuneration strategy should consider encouraging long-term loyaltythrough share purchases schemes, the availability of company resources, morebenefit in kind for lower basic salary.

　　Remuneration packages

　　(Basic salary)

　　Is not related to performance, but is determinedthrough benchmarking peer group salary, which how much other companies might beprepared to pay.

　　(Performance related bonuses)

　　It is elements of remuneration dependent onthe achievement of some of performance measurement criteria, such as cash bonus.

　　(Shares & share options)

　　(1) Share options are the most common form of long-term incentivescheme. It gives directors the right to buy shares at a specified exerciseprice over a specified time period in the future. If the stock price rises sothat it exceeds the exercise price by the time the option can be exercised,directors can buy at lower price than market price and then might sell it at aprofit.

　　(2) Share options can be used to give the executive the incentive tomanage the company in sch a way that share price rises so that it alignsmanagement and shareholder interests. This alignment would, in theory, overcomethe agency problem.

　　(Benefits in kind & Pensions)

　　(1) Benefits in kind are various non-wage compensations provided todirectors and employees in addition to their normal wages or salaries such aslife insurance, company car scheme, holidays, and loans.

　　(2) There may be separate pension scheme available for directors athigher rates than for employees.

　　Other Issues associated with directors’ remuneration

　　(Legal)

　　(1) Considering compensation for the directors in the case of earlytermination.

　　(2) Aiming to avoid rewarding poor performance.

　　(Ethical)

　　(1) Public reaction to high profile corporation failure where directorswere receiving what was perceived as excessive remuneration in relation totheir performance.

　　(2) Recent changes to best practice disclosure requirements on boardstructure and executive pay.

　　(3) Incorporating business ethics into performance-related remunerationsystem.

　　(Competitive)

　　(1) It is vital for a company to have a proficient, motivated board ofdirectors working for the interest of shareholders.

　　(2) Shareholders should provide the company with resources to recruitand retain directors under competitive terms.

　　(Regulatory)

　　(1) Directors need to submit a remuneration report to members at theannual general meeting each year.

　　(2) The report must provide full details of directors’ remuneration,and should be clear, transparent and understandable to shareholders.

　　(3) When an executive director serves as a non-executive directorelsewhere, the remuneration report should state whether or not the remunerationof that director will retain and what the remuneration is.

　　(4) The increasingly regulatory environment reflects the additionaldemand on and responsibilities of directors, and the heightened externalscrutiny to the remuneration of directors.

　　高顿网校温馨提醒

　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

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9月ACCA考试常见问题解析

2015年9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。