快速查题-ACCA英国注册会计师试题

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

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

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

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

 Reasonable skill and care 

 Competence and accuracy 

 Due diligence 

 Pre-incorporation contracts must be ratified by the company 

 Pre-incorporation contracts cannot be ratified by the company 

 Pre-incorporation contracts can be ratified by the company if the third party agrees 

 The company 

 The promoter 

 The third party 

 It must obtain a trading certificate from the Registrar of Companies 

 Its shares must be listed on a stock exchange 

 It must have appointed an auditor 

 It must have obtained a trading certificate from the Registrar of Companies 

 It must have obtained a certificate of incorporation from the Registrar of Companies 

 The members must have agreed to set up the company