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2015年美国CPA考试《审计与签证》知识点（四）
为了帮助参加2015年美国CPA考试的学员巩固知识，提高备考效果，网校论坛学员为大家分享了美国CPA考试知识点，希望帮助广大考生一起学习一起进步。
Board of Directors
·Declaration of Distributions
·Fiduciary Duties
-Right to Pay
-Liability for Unlawful Distributions/Dividends
-Duty of Loyalty
-Corporate Opportunity Doctrine
·Indemnification
-Generally…except in a shareholder derivative suit
（股东派生诉讼）
-D&O insurance
Officers
·Selection and Removal
·Authority（Actual / Apparent）
·Fiduciary Duties and Indemnification
·May also Serve as Directors
¨Good corporate governance-majority of the board should be independent
·Not required to be Shareholders
Sarbanes-Oxley Act 2002
·Regulation includes：
-Title I/Title II/Title III/Title IV/Title VIII
BEC only covers
-Corporate Responsibility（Title III）
-Enhanced Financial Disclosures（Title IV）
-Fraud（Title VIII）
Originally only for public companies，then become best practices for all companies
Sarbanes-Oxley Act 2002
·Background for Sarbanes-Oxley Act 2002
·Caused by a series of frauds and scandals：
Enron，Tyco，WorldCom，etc
-Named after Senator Sarbanes and Rep.Oxley
-Enacted on July 30，2002
-11 titles for the Act
·Corporate Responsibility（Title III）
·Enhanced Financial Disclosures（Title IV）
·Fraud（Title VIII）
【我要纠错】 责任编辑：小敏
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