(c) mandatory continuing professional development (CPD) requirements. (5 marks)
(c) mandatory continuing professional development (CPD) requirements. (5 marks)
相关考题：
(ii) Analyse why moving to a ‘no frills’ low-cost strategy would be inappropriate for ONA.Note: requirement (b) (ii) includes 3 professional marks (16 marks)
(c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial andoperational weaknesses.Note: requirement (c) includes 2 professional marks (10 marks)
(c) The Shirtmaster division and Corporate Clothing division, though being part of the same group, operate largelyindependently of one another.Assess the costs and benefits of the two divisions continuing to operate independently of one another.(15 marks)
(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical andsocial attitudes of the management could improve business performance. (7 marks)Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and socialresponsibilities of the Beth Group.
(c) Discuss the ethical responsibility of the company accountant in ensuring that manipulation of the statementof cash flows, such as that suggested by the directors, does not occur. (5 marks)Note: requirements (b) and (c) include 2 professional marks in total for the quality of the discussion.
(d) Corporate annual reports contain both mandatory and voluntary disclosures.Required:(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports ofpublic listed companies. (6 marks)
(iii) A statement on the importance of confidentiality in the financing of the early stage working capital needsand an explanation of how this conflicts with the duty of transparency in matters of corporategovernance. (6 marks)Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)
(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)Professional marks for appropriateness of format, style. and structure of the report. (4 marks)
6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen at the forefront of the development of the worldwide accountancy profession through its activities in ethics,auditing and education.Required:Explain the developments in each of the following areas and indicate how they affect Chartered CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) development expenditure on the Fox model; (3 marks)
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:Part A – Applicable to All Professional AccountantsPart B – Applicable to Professional Accountants in Public PracticePart C – Applicable to Employed Professional AccountantsRequired:Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘EmployedProfessional Accountants’. (3 marks)
6 Certain practices have developed that threaten to damage the integrity and objectivity of professional accountants andthe reputation of the accounting profession.Required:Explain the following practices and associated ethical risks and discuss whether current ethical guidance issufficient:(a) ‘lowballing’; (5 marks)
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and themeasures that the professional accountant might take to reduce that liability. (6 marks)
5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,that members of assurance teams … be independent of assurance clients’.IFAC Code of Ethics for Professional AccountantsRequired:Define the term ‘assurance team’. (3 marks)
(b) (i) Explain the matters you should consider to determine whether capitalised development costs areappropriately recognised; and (5 marks)
(ii) Describe the evidence you would seek to support the assertion that development costs are technicallyfeasible. (3 marks)
(c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of fiveyears being applied to development costs in relation to Plummet. (5 marks)
(b) With reference to CF Co, explain the ethical and other professional issues raised. (9 marks)
(c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.(6 marks)
(c) Prepare briefing notes, to be used by an audit partner in your firm, assessing the professional, ethical andother issues to be considered in deciding whether to proceed with the appointment as auditor of Medix Co.Note: requirement (c) includes 2 professional marks. (12 marks)
the most important and most difficult part of the making of a good language teacher is ____________________. A. the development of professional competenceB. the development of integrated skillsC. the development of English knowledgeD. the development of language skill
public and private colleges and universities and community colleges offer（）.A"continuing education"programs of associate degreesBgraduate studies professional trainingCprofessional trainingDAll of the above
In what sense does foreign language teaching methodology help you in your professional development?
public and private colleges and universities and community colleges offer（）.A、"continuing education"programs of associate degreesB、graduate studies professional trainingC、professional trainingD、All of the above
单选题It can be concluded from the passage that the author’s major concern is ______.Athe continuing social progress and prosperityBthe development of western philosophyCcorporate, civic and personal responsibilitiesDgeneral well-being of the society
问答题In what sense does foreign language teaching methodology help you in your professional development?