筛选结果 共找出26

Which of the following is a permitted qualification for a company secretary of a public limited company? 

A

 A business degree 

B

 Employment as a plc's secretary for two out of five years preceding appointment 

C

 Full membership of the ACCA 

D

 A qualifying law degree 

Which of the following is a statutory right of a company auditor? 

A

 To attend board meetings 

B

 To vote in the company's general meetings 

C

 To access, at all times, the books, accounts and vouchers of the company 

D

 To appoint non-executive directors 

 What type of company resolution is required to remove an auditor? 

A

 Ordinary resolution 

B

 Ordinary resolution with special notice 

C

 Special resolution 

D

 Special resolution with special notice 

 Which of the following must an auditor of a non-quoted company provide if they are removed from office at a general meeting? 

A

 A breakdown of their fees covering the period they acted as auditor 

B

 A list of recommendations to the members on how company procedures may be improved 

C

 A statement to members and creditors of whether there are circumstances that the auditor believes should be brought to their attention 

D

 An opinion on the performance of the company directors 

 Which TWO of the following are criteria that a private company must meet to be exempt from audit? 

(1) Turnover less than £10.2 million  

(2) Balance sheet total less than £5.1 million  

(3) Average number of employees less than 30  

(4) Total long-term debt less than £4.5 million 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

 Which of the following companies qualify for exemption from audit? 

A

 A public company with turnover of £1 million and a balance sheet total of £2 million 

B

 A private company with turnover of £11 million and a balance sheet total of £6 million 

C

 A dormant company 

State two reasons why a person would be ineligible to be an auditor under Companies Act 2006.

(1) ............................................................................................................................................................ 

(2) ............................................................................................................................................................ 

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24

【论述题】

 State whether Envy Ltd is required to have a company secretary 

Zee plc is a retailer of sportswear. Last year its turnover was £3 million and its balance sheet total was £1.5 million.  

 Zee plc is exempt from audit. 

A

True 

B

False 

 Which of the following resolutions is required to remove an auditor of a private company? 

A

 Ordinary resolution with usual notice 

B

 Ordinary resolution with special notice 

C

 Special resolution with usual notice 

D

 Special resolution with special notice