ACCA P1 Governance, Risk and Ethics: Study Text by BPP Learning Media PDF

By BPP Learning Media

ISBN-10: 1472726790

ISBN-13: 9781472726797

BPP studying Media's prestige as legit ACCA licensed studying supplier - content material skill our ACCA examine Texts and perform & Revision Kits are reviewed through the ACCA interpreting crew. BPP studying Media items offer you the examination focussed fabric you would like for examination luck.

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Extra info for ACCA P1 Governance, Risk and Ethics: Study Text

Sample text

In addition, we have seen that a key aim of corporate governance is to inspire confidence in participants in the market and this significantly depends on a public perception of competence and integrity. The Pilot Paper asks for an explanation of what integrity is, and its importance in corporate governance. The December 2007 exam asked about the significance of transparency. The June 2013 exam had a question about the importance of integrity and transparency. You may be asked similar questions about other principles.

The Code stresses that all gifts should be clearly recorded, and trustees should not accept gifts with a significant monetary value or lavish hospitality. They should certainly not accept gifts or hospitality which may seem likely to influence their decisions. com ial Responsibility means management accepting the credit or blame for governance decisions. It implies clear definition of the roles and responsibilities of the roles of senior management. ter The South African King report stresses that, for management to be held properly responsible, there must be a system in place that allows for corrective action and penalising mismanagement.

Trust is vital in relationships and belief in the integrity of those with whom you are dealing underpins this. tud Integrity is an underlying principle of corporate governance. All those in agency relationships should possess and exercise absolute integrity. To fail to do so breaches the relationship of trust. The Cadbury report definition highlights the need for personal honesty and integrity of preparers of accounts. This implies qualities beyond a mechanical adherence to accounting or ethical regulations or guidelines.

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ACCA P1 Governance, Risk and Ethics: Study Text by BPP Learning Media


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