题目

 Which of the following statements concerning promoters is correct? 

A

 An accountant who acts in a professional capacity in the formation of a company is a promoter 

B

 A promoter may not make a profit as a result of their position 

C

 A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming 

D

 A promoter may not own shares in the company that they are forming 

Chapter13Companyformation

Where a promoter acts as an agent for others, they must not put themselves into a position where their own interests clash with those of the company. Accountants acting in a professional capacity are not promoters. A promoter may make a legitimate profit as a result of their position. There is nothing to stop a promoter from owning shares in the company that they form.

多做几道

 Which of the following statements concerning wrongful trading is correct? 

A

 Wrongful trading is a criminal offence 

B

 Selling company shares in the knowledge that the share price is about to fall is wrongful trading 

C

 A case of wrongful trading is brought by a company's administrator 

D

 Intent to defraud is required to prove a case of wrongful trading 

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 

A

 1 and 3 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 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 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 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 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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