Composition of board是什么_2024年ACCA考试AA知识点

来源：东奥会计在线责编：田彤2024-01-18 10:26:42

若结局非你所愿，请在尘埃落定前奋力一搏。acca被誉为“国际财会界的通行证”，含金量很高。想要报名的同学们请提前制定备考计划，巩固基础知识点。今天整理了AA科目Composition of board（董事会的组成）相关知识点，准备参加考试的同学们来看看吧。

【内容导航】

Composition of board-董事会的组成

【知识点】

Composition of board-董事会的组成

The principle of corporate governance requires that the board consists of both executive directors and non-executive directors. Furthermore, at least a half of the board of listed companies comprises of independent non-executive directors.

• Listed companies should ideally be headed by a chairman who is an independent non-executive director responsible for the leadership of the board and its operational effectiveness.

• The company's chief executive who is an executive director is responsible for day-to-day operations of the company's affairs and business.

• In compliance with the corporate governance code, the roles of Chairman and Chief Executive should be separated.

低谷期的时候努力向上，才能成为别人眼中遥不可及的梦。以上就是为大家整理的acca考试相关知识点，2024年3月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自Ivan Yang老师23年基础精修班第2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）

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