Removal （免職）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
學(xué)習(xí)不是一蹴而就的，要不斷的積累知識(shí)，一點(diǎn)點(diǎn)進(jìn)步，東奧小編今天為大家準(zhǔn)備了2020年ACCA考試AA科目知識(shí)點(diǎn)，希望大家能夠認(rèn)真學(xué)習(xí)。
【內(nèi)容導(dǎo)航】
Removal 免職
【知識(shí)點(diǎn)】
Removal 免職
Removal 免職
Rules to remove an auditor (In the UK)
| Notice of removal | ? Either special notice (28 days) with copy sent to auditor or if elective resolution in place, written resolution to terminate the appointment. |
| ? Directors must convene a meeting within a reasonable period of time. | |
| Representations | ? Auditors can make representations on why they ought to stay in office. |
| ? They may require company to state in notice that representations have been made and send copy to members. | |
| If resolution passed | ? Company must notify regulatory authority. |
| ? Auditors must deposit statement of circumstances at company’s registered office within 14 days of ceasing to hold office. | |
| ? Statement must also be sent to relevant regulatory authority. |
Rights of auditors concerning removal
In the UK, auditors are entitled to:
(1) Receive notice of resolution.
(2) Speak at the meeting at which it is proposed to remove them.
(3) Speak at shareholders' meetings until their term of office would have expired.
(4) Speak at general meeting where casual vacancy caused by their removal is to be filled.
一分耕耘一分收獲，希望大家能夠調(diào)整好備考狀態(tài)，腳踏實(shí)地的備考，最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第5講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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