ACCA考試09年6月P1試題答案十

　　2010年ACCA12月份考試時間為12月6日-15日。為了方便廣大考生復習，正保會計網(wǎng)校ACCA試題中心將會為大家呈現(xiàn)ACCA歷年試題及答案。

　　（d） Criticise Miss Hoiku‘s performance as chairman of TQ Company

　　The case describes a particularly poor performance by a company chairman. It is a key function of the chairman to represent the shareholders’ interests in the company and Miss Hoiku has clearly failed in this duty.

　　A key reason for her poor performance was her reported inability or unwillingness to face up to Mr Smith who was clearly a domineering personality. A key quality of a company chairman is his or her ability and willingness to personally challenge the chief executive if necessary.

　　She failed to ensure that a committee structure was in place，allowing as she did，the remunerations committee to atrophy when two members left the company.

　　Linked to this，it appears from the case that the two non-executive directors that left were not replaced and again，it is a part of the chairman’s responsibility to ensure that an adequate number of non-executives are in place on the board.

　　She inexplicably allowed Mr Smith to design his own rewards package and presided over him reducing the performance related element of his package which was clearly misaligned with the shareholders’ interests.

　　When Mr Smith failed to co-ordinate the other directors because of his unspecified business travel，she failed to hold him to account thereby allowing the company’s strategy to fail.

　　There seems to have been some under-reporting of potential strategic problems in the most recent annual report. A ‘future prospects‘ or ’continuing business’ statement is often a required disclosure in an annual report （in many countries） and there is evidence that this statement may have been missing or misleading in the most recent annual report.

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