In which TWO of the following situations will an agent be liable on a contract?
(1) Where it is usual business practice for the agent to be liable
(2) Where the agent acts on their own behalf even though they purport to be acting for the principal
(3) Where the principal intends for the agent to take personal liability
(4) Where the third party agrees with the principal that the agent will be liable
An agent will be liable on a contract if they intended to take personal liability, where it is usual business practice for them to be liable or where they act on their own behalf even though they purport to be acting for the principal.
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Which of the following statements concerning wrongful trading is correct?
Which TWO of the following are offences connected with the insolvency of a company?
(1) Wrongful trading
(2) Market abuse
(3) Making a false declaration of solvency
(4) Bribery
Money laundering involves a number of phases in the overall procedure.
Which TWO of the following are recognised phases in money laundering?
(1) Relocation
(2) Layering
(3) Integration
(4) Distribution
The term insider dealing relates to a number of potential criminal offences.
Which TWO of the following are crimes in relation to insider dealing?
(1) Encouraging someone to engage in insider dealing
(2) Failing to report insider dealing
(3) Concealing insider dealing
(4) Passing on inside information
LT is an accountant who works for Tapa Ltd, a company owned by SP. LT has devised a scheme where Tapa Ltd can illegally disguise certain revenues so that the company's tax charge is reduced. Any tax that the scheme saves is paid to SP as a dividend.
Which TWO offences has LT committed?
(1) Tipping off
(2) Failure to prevent
(3) Laundering
(4) Failure to report
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