BA4 試験問題を無料オンラインアクセス

Which of the following does the IFAC Code of Ethics establish?

• A.Standards of commitment for professional accountants
• B.Legal requirements for professional accountants
• C.Standards of behavior for professional accountants
• D.Judicial requirements for professional accountants

Which of the following statements is correct in relation to the "maintenance of capital" principle?

• A.In general, a company can use its share capital for any reason whatsoever, as long as it ensures that there is sufficient remaining to meet the company's debts.
• B.A company cannot use its share capital which must be set aside as a fund for creditors.
• C.A company cannot use its share capital, and may only return it to its members with the permission of the court.
• D.In general, a company is not able to freely return its share capital to its members.

All policies for governance and social responsibility are ultimately rooted in an organization's:

• A.Values and code of ethics
• B.The Government
• C.The Board
• D.Stakeholder relationships

Louis is the only director in MNO Ltd. Max, Nick and Olga each hold one third of the issued share capital of the company. Louis has proposed an amendment to the company's Articles of Association. Which of the following is correct?

• A.The Articles may be changed if any one of the shareholders votes in favor of the proposal.
• B.The Articles may be changed if any two of the shareholders vote in favor of the proposal.
• C.The Articles may be changed if Louis and any one of the shareholders vote in favor of the proposal.
• D.The Articles may only be changed if Max, Nick and Olga vote in favor of the proposal.

Which of the following is correct?
(i) The Court of Appeal is bound by obiter dicta of the Supreme Court.
(ii) The High Court is bound by a Supreme Court ratio decidendi.
(iii) A ratio decidendi of the Court of Appeal is binding on the High Court.

• A.(ii) and (iii) only
• B.(i) and (ii) only
• C.(i) only
• D.(i), (ii) and (iii).