高顿项目
上海的澳洲注册会计师CPAA考生 第三章节Part3的知识点复习
来源：
高顿网校
2014-07-23
高顿网校小编：经过一段时间的复习之后，上海的CPAA考生对第三章节前两部分的知识点是否记牢了？那我们继续讲讲Part3吧！
| Issue | case | page | fact |
| Duty of care, skill and diligence | Statewide Tobacco Services Ltd v Morley 1990 | 3.30 | At a minimum, directors have an obligation to keep themselves informed as to the financial affairs of the company to the extent necessary ro froam each year the opinion of solvency required and to familiarise themselves with the affairs of the company |
| standard to a person | ASIC v VINES 2006 | 3.30 | Austin J said the court could apply differenct standards to a person in their role as director or in another executive position in the company |
| Duty of care, skill and diligence reasonable person | S180 | 3.30 | A director or other officer of a corporation must exercise their powers and discharge their duties with the degree of care and diligence that a reasonable person would exercise if they (a) were a director or officer of a corporation in the corporation's circumstances; (b) occupied the office held by and had the same resonsibilities within the corporation as the director or officer |
| Penalty | ss1317G and 206C | 3.30 | A breach of the section will attract a civil penalty where there is not dishosty involved in the breach |
| Duty to prevent insolvent trading | s 588G | 3.31 | A director has a statutory duty to prevent the company from trading whilst incolvent pursuant |
| Insolvency | s95A | 3.31 | meaning company unable to pay debts |
| Duty to prevent insolvent trading | s588G(1) | 3.31 | (a)the person is the director while the company incurring the debt; b company became insolvent by incurring the debt; c reasonable groud; de debt was incurred after june 1993 |
| incurring a debt | s588G(1) | 3.31 | |
| defence | s588H | 3.32 | reasonable ground to expect s 588h (2); believe or rely on another person set outs588h (3), illness s558h(4), reasonable steps to prevent (5) |
| Penalty | S588j K M | 3.32 | breach 588G The directors will be liable to pay to the company compensation equal to the amount of loss or damange suffered by unsecured creditors. Pay money to liquidator unsecured creditors |
| Duty to prevent insolvent trading | Tourprint International P/L v Bott 1999 | 3.32 | fail to prevent |
| Staturory Derivative action | s236 | 3.36 | enable a member, former member or person entitled to be registered as a member, or an officer or former officer to take action in the name of the company |
| Staturory Derivative action | s237(1) | 3.36 | the person applying needs to obtain leave of the court pursuant to s237(1) to bring proceedings in the name of the company but must satisfy s237(2) |
| s237(2) | 3.36 | 1, establishing that the company itself will not bring the action. 2 establishing that the applicant is acting in good faith, 3, proving that it is in the best interests of the company that the action proceed. 4, show there is a serious question to be tried to prevent abuse of proceedings. 5, the company has had 14 days notice of the application or that it is appropriate that no notice be given | |
| s237(3) | 3.36 | the best interests of the company | |
| powers the court | s241 | 3.36 | sets out a number of power the court has to make orders in response to an application under ss236 237 |
| s239 | 3.36 | ||
| removal of a director proprietary | s203C | 3.36 | |
| removal of a director public | s203D | 3.36 | |
| Prevent removal director | s203E | 3.36 | |
| civil penalty provision | ss180, 181, 182, 183 | 3.37 | |
| civil penalties | ss206H 206HA | 3.37 | |
| civil penalties | s1317G | 3.37 | disqualifidation of director to 15 years |
| civil penalties | s1317H | 3.37 | penalties of up to $200000 |
| civil penalties | s1317J | 3.37 | Civil penalty order or declarations of contravention are not to be made where there has been a criminal penalty imposed for substantially the same conduct |
| criminal penalties provision | s184 | 3.37 | when breach of the duties to act in good faith s181 and not to use position s182 or information s183. but not apply to s180 (care and diligency) 2000 penalty units or five years imprisionment |
| relief from breach of duty | s232 | 3.37 | unfaily prejudical or discriminatory to a member or members. Eg: not gain an advantage by improper use of position and also to exercise reasonable care and skill as an officer of the company, but apply to ss236-242 |
| no relief | s199A | 3.38 | the company may not indemnify 免予受罚 an officer or auditor of the company against liability to the company where 1, the liability is owed to the company 2, there is liability for a pecuniary penalty order or compensation, 3 liability is owed to some other entity which did not arise out of conduct in good faith |
| relief from liability | s1318(1) | 3.38 | a person for ngligence, default, breach of trust or breach of duty, the cour may relieve the person from liability where the cour is satisfied that the person has acted honestly and ought fairly to be excused |
| Defence | s180(2) | 3.38 | to balance the need to encourage commercial risk taking while at the same time protect the company from the more extreme example of entrepreneurial zeal----Safe Harbour--good faith + no material interest+reasonable judgement+best interest of the corporation |
| prevent director voting | s195 | 3.60 | prevent a director of a public company from being present and voting at a meeting where the relevant transaction, in which the director has a material personal interested |
高顿网校小编寄语：忍耐和坚持是痛苦的，但它最终会给你好处。
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