The UK CG Code（英國公司治理準(zhǔn)則）是什么_2020年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-11-24 16:36:56

俗話說，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠，按計(jì)劃完成學(xué)習(xí)任務(wù)，積極參與ACCA備考中來。

英國公司治理準(zhǔn)則_2020年ACCA考試AA知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

The UK CG Code 英國公司治理準(zhǔn)則

【知識(shí)點(diǎn)】

The UK CG Code 英國公司治理準(zhǔn)則

It is an example of how the OECD principles can be implemented.

It states the requirements listed companies must adhere to in order to satisfy the UK Stock Exchange listing rules.

It sets out standards of good practice regarding ① board leadership and ②effectiveness, ③accountability, ④remuneration and ⑤relations with shareholders.

Note:

Listed companies in the UK must include a corporate governance report in their annual report.

The report should:

Describe how the company applies the principles in the Code.

Include a statement as to whether the company complies with the provisions of the Code.

Where the company does not comply with certain provisions of the Code, the corporate governance report should provide an explanation for the non-compliance.

Auditors and the UK CG Code

In the UK, companies affected by the UK CG Code will need an annual independent audit of the FS.

Auditors of listed companies in the UK are required to report on whether the companies comply with the

provisions of the UK CG Code.

Auditors must report by exception if CG areas of the annual report are inconsistent with the auditor's knowledge acquired during the audit.

In order to maintain an appropriate relationship with the auditor, an audit committee should be set up.

Entities applying the Code need to describe the work of the audit committee in discharging its responsibilities in the annual report.

要向大目標(biāo)走去，就得從小目標(biāo)開始。要想順利通過ACCA考試，那么就要努力堅(jiān)持，不拋棄不放棄，相信大家一定會(huì)得償所愿。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第7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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