快速查题-ACCA英国注册会计师试题

 Clauses relating to the rights of members 

 Clauses relating to the transfer of shares 

 Clauses relating to the mission statement of the company 

 A company may only change its articles once in a financial year 

 A company requires a special or written resolution with a 75% majority to change its articles 

 A company must send copies of the amended articles to the Registrar of Companies within 28 days of the amendment taking place 

 Changes that allow a member additional votes so that they may block company resolutions on certain issues 

 Changes that restrict the objects of the company 

 Changes that conflict with the Companies Act 

 A company may be required to change its name if it is deemed offensive by the Secretary of State 

 A company may not set its own rules for changing its name 

 A company may not have a name that suggests a connection with the Government 

A promoter may not make a profit as a result of their position

An accountant who acts in a professional capacity in the formation of a company is a promoter

A promoter may not own shares in the company that they are forming

A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming

 Reasonable skill and care 

 Competence and accuracy 

 Due diligence 

 Pre-incorporation contracts must be ratified by the company 

 Pre-incorporation contracts cannot be ratified by the company 

 Pre-incorporation contracts can be ratified by the company if the third party agrees 

 The company 

 The promoter 

 The third party 

 It must obtain a trading certificate from the Registrar of Companies 

 Its shares must be listed on a stock exchange 

 It must have appointed an auditor 

 It must have obtained a trading certificate from the Registrar of Companies 

 It must have obtained a certificate of incorporation from the Registrar of Companies 

 The members must have agreed to set up the company