Board of Directors(董事会)是什么_2023年ACCA考试AA知识点

来源：东奥会计在线责编：田彤2023-07-12 09:25:08

重要的不是发生了什么事，而是要做哪些事情来改善它。acca被称为“国际财会界的通行证”，含金量比较高。在备考期间同学们需要严格执行学习计划，巩固基础知识点。今天整理了AA科目Board of Directors(董事会)相关知识点，正在备考的同学们来看看吧。

【内容导航】

Board of Directors-董事会

【知识点】

Board of Directors-董事会

Audit committee:

An audit committee is a sub-committee of the board of directors who can help the company maintains objectivity regarding financial reporting and the audit of FS.

The board should establish an audit committee of at least 3, or in the case of smaller companies, 2 members, who should all be independent non-executive directors.

At least one member of the audit committee should have recent and relevant financial experience with an appropriate professional accountancy qualification.

成功是战胜艰难险阻的奋斗结晶。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自李亚婷老师基础精讲班第7讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

赞
+1 打印

上一篇： Confidential(机密性)是什么_2023年ACCA考试AA知识点

下一篇： Regulation by the profession是什么_2023年ACCA考试AA知识点