快速查题-ACCA英国注册会计师试题

 The members 

 The Registrar of Companies 

 The directors 

 Auditors of public limited companies 

 Auditors of private limited companies 

 Auditors of quoted companies 

 To report to the members that the accounts are accurate and free from error 

 To report to the members that the accounts give a true and fair view and have been properly prepared in accordance with the Companies Act 

 To report to the members that the accounts have been prepared in line with accounting standards 

 The Articles of Association 

 The Companies Act 

 The Memorandum of Association 

 The Board of Directors 

 Purchase of inventory from a supplier 

 Acquisition of a head office building 

 Car hire for transporting customers to meetings with the directors 

 A bank loan 

 1 and 2 

 1 and 4 

 2 and 3 

 3 and 4 

 A business degree 

 Employment as a plc's secretary for two out of five years preceding appointment 

 Full membership of the ACCA 

 A qualifying law degree 

 To attend board meetings 

 To vote in the company's general meetings 

 To access, at all times, the books, accounts and vouchers of the company 

 To appoint non-executive directors 

 Ordinary resolution 

 Ordinary resolution with special notice 

 Special resolution 

 Special resolution with special notice 

 A breakdown of their fees covering the period they acted as auditor 

 A list of recommendations to the members on how company procedures may be improved 

 A statement to members and creditors of whether there are circumstances that the auditor believes should be brought to their attention 

 An opinion on the performance of the company directors