Case 2:
一个上市公司，全体女性员工占总员工的30%，在高层管理的team中，女性占10%；公司目前没有针对diversity 的policy. 该公司的board structure 是：
person role
A CEO chair of remuneration committee
chair of auditing committee
B CFO member of remuneration committee
member of auditing committee
C 15% shareholdering member of remuneration committee
member of auditing committee
D 15% shareholdering member of remuneration committee
member of auditing committee
E 15% shareholdering member of remuneration committee
member of auditing committee
其中C和D是E的孩子；公司剩下的70%的share全部是individual shareholder手中。
1. 该公司有哪些地方不满足ASX CG 对diversity的recommendation?
The company is consistent of only 10% women directors which not satisfied ASX CG.
ASX CG recommendation relates to gender balance on the board of directors, new ways of thinking may assist in making boards more effective, as well as recognising the fundamental inequity in the tact that very few women occupy board positions.
2.除了diversity之外，公司board structure还有那些地方不满足ASX CG的recommendation? 要求写5点 （5分）
1. is a substantial shareholder of the company or an officer of, or otherwise associated directly with, a substantial shareholder of the company
2. is employed, or has previously been employed in an executive capacity by the company or another group member, and there has not been a period of at least three years between ceasing such employment and serving on the board
3. has within the last three years been a principal of a material professional adviser or a material consultant to the company or another group member, or an employee materially associated with the service provided
4. is a material supplier or customer of the company or other group member, or an officer of or otherwise associated directly or indirectly with a material supplier or customer
5. has a material contractual relationship with the company or another group member other than as a director.
Recommendation 2.1: Relationships affecting independent status
The board of directors has no independent directors
Recommendation 2.2: The chair should be an independent director.
The chair is not an independent director.
Recommendation 2.3: The roles of chair and chief executive officer should not be
exercised by the same individual.
The chair and CEO is the same person
Recommendation 2.4: The board should establish a nomination committee.
The company don’t have a nomination committee
Recommendation 2.5: Companies should disclose the process for evaluating the
performance of the board, its committees and individual directors.
The company do not disclose the process for evaluating the performance of the board, and individual directors.
3. 根据UK FRC CG code公司还可以设立什么committee？该committee的作用是什么？以及executive directors能否参加这个committee。2分
Nomination committee
To lead the process for board appointments and make recommendations to the board(B.2.1)
Majority of independent directors
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请给意见，和workshop 的题差不多
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这是哪里找的题啊
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现在手里没有书，所以没法给出具体的章节。我的补充是：CFO不应该出现在auditing committee里，还有这个board包括auditing and remuneration committee都只有E一个independent non-executive是远远不够的。我记得好像是需要majority是independent non-executive吧，如果我记错了，请纠正我。另外谢谢LZ的分享！！希望还有更多的case! p.s考试的short answer是不是基本都是case？还是有普通的理论问答题呢？:)
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第二题问的是ASX CG recommendation, 注意和UK FRC 的不同
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上学期的short answer question. 考完的同学给记下的
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我说的那些不是ASX的规定么？我记混了.....
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p.s考试的short answer是不是基本都是case？还是有普通的理论问答题呢？
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感觉应该是case.
Q1 (5, 6, 4 market) 觉得应该考breach of duty, threat, safeguard,
Q2 (3, 3, 4 market) 觉得应该是 focus directors, board stucture
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谢谢！！我也是这么给自己押的.... 如果出了这个范围，估计我就麻爪了~嘿嘿....另外还有case可以分析么？
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CPA １１８ case study ２０１１ Ｓ２
Case1 Jane 是DWL公司financial会计，公司新产品用的木材可能会对环境造成伤害，公司policy规定员工不能透露新产品的信息，jane 觉得不爽就把公司新产品的这些消息告诉给你一个环境保护组织，然后由于都到各方面压力，DWL不得不做出调整什么的．．
Q1: Jane违反了那条APESB? （Ｃonfidetibility??)
Q2: 如果说是她为了 public interst, 用那条可以vertify her action (好像是书上２．２７ to comply with technical standards and ethics requirements)
Q3: 如果用teleological theories 来解释jane的行为的话 应该是那种 （ 我写的是utilitariamos)
Q4: 如果用Ｄeontological 来解释她行为的话， 应该是那种 （我写的是right threoy)
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我都同意，除了第二问，我不明白他问得是什么？根据哪个code?还是regulation还是什么去verify她的行为？
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1.which code of ethic haven been breached
2 In term of public interest, if Jane' behaviour is a valid jurisdiction for this breach
3 describe Teleological theories, and explain Jane's behaviour
3 describe Deontological theories, and explain Jane's behaviour
4 : a. based on the case, explain why DWL ignored the externatility factors under the approach of AASB Framework 2004
b. identify the issues if DWL using entity assumption
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第二题我还是不太明白该从哪个角度回答....
第四题a:根据AASB 对liability 和 expenses的定义，由于对与organization来说环境不是它能control的，所以不计为liability 或 expenses. 因此忽略了对环境造成的负面影响的costs，从而增加了net profit.
b。的确是应用了entity assumption,把企业跟个人分开来，只考虑企业的自身利益，没有考虑对外部环境对community的影响。
大概是这么理解的，欢迎纠正和补充。
另外，可以再帮我clarify一下第二问究竟要问些什么么？不好意思我不太懂
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我也不是很明白要问什么。 这是大家记下的题， 可能不全
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Case 2
Bigg 公司
Name respnbility Other information
A remunerate committee Small shareholder of Biggs and no significat relationshiop with Bigg
Ｂ remunerate committee Audit commitee Big shareholder and strong influence in Bigg
C remunerate committee Audit commitee CEO, the chair of the board and the chair of the audit commitee
D remunerate committee Emploee of XX pension, which is a large shareholer of Bigg
E ?? (forget) CFO
Q1, A and B 是不是independent director?
Both A and B is not independent director Ａ connection with Bigg B big sharehould of Bigg and strong influence
Q2, D 是什么类型的director, 这种类型的director的key difficulty是什么
Non independent Non executive director( NINE),
Ｑ４ Bigg的remunerate committee 违反了哪些条例
must be independtant director, majortity of independent director
UK FRC CGC: at least 3, two independent non-executive directors
Ｑ５ Ａｃｃｏｒｄｉｎｇ ｔｏ ＵＫ ＦＲＣ ＣＧＣ， Ｌｉｓｔｉｎｇ ４ ｂｒｅａｃｈｅｓ ｏｆ Ｂｉｇｇ，
1. Composition of board
at least half the board, excluding the chariman, should comprise independent non-executive directors determined by the board to be independent
2. Dvision of repsonsiblity
CEO and chiar should not be same person
3. Audit committee
Should consist of at least three independent non-executive directors, one member with recent and relevant financial expertise
4. remuneration committee
at least 3, two independent non-executive directors
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Case2 粘贴的乱了，看不懂
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更新， 自己写了答案， 请指出你的观点
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这个部分的知识我很混乱，需要回家把书拿出来对一下
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感谢分享！！
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ASX 里面没有说remuneration committee里的member必须是non-executive directors,只需要independent就可以了，对么？？
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yep, but independent directors must be non-executive, otherwise he/she is not independent~
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感谢分享！今天有碰到类似的题目，多亏lz，我也准备了下这个case~ 明天回分了来给lz加分！希望我们都顺利通过！:)
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今天的case2的第一问和这个case很雷同 也是问的independent到底breach哪几个。。。
完全借用，超级感谢lz的题目和答案，希望偶喝楼上的GN一样可以顺利通过，偶没有那么好的记忆力，题目完全回忆不出啦了|||| 后面两个小问都是眼睛看一下问题就答了，连看文章都没时间|||||||
感谢楼主，已经加分~
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这个case真是压得太准了
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