快速查题-ACCA英国注册会计师试题

 Layering 

 Integration 

 Placement 

 Bribery is a tort 

 Bribery can only be committed in the UK 

 It is an offence for a corporation to fail to prevent bribery 

 Deferred prosecution agreement 

 Suspended prosecution agreement 

 Corporate prosecution agreement 

 Imprisonment 

 Unlimited fine 

 Make good the debts of the company 

 The individual had no expectation of profit 

 The individual had reasonable grounds to believe that the information was about to be published 

 The individual had reasonable grounds to believe their action was in the public interest 

 The individual was not seeking to profit from the transaction personally 

 An employee who sells shares in their company at a profit 

 A finance director who makes a deliberately deceptive profit forecast 

 An individual who buys a company's shares on the advice of a broker 

Timing the sale of a company office building so that the sale proceeds are included in the accounts of the current financial year 

 1 and 2 

 1 and 4 

 2 and 3 

 3 and 4 

 National Crime Agency 

 National Audit Office 

 Companies House 

 Financial Conduct Authority 

 An individual who accepts payment to perform a public duty 

A company that offers a client reasonable hospitality 

 An employee of a company who offers a non-financial reward to a public official to perform a public duty 

 A foreign national who works overseas for a company registered in the UK that offers cash to a third party for them to influence a public official 

 The fraud was due to negligence 

 The fraud was intended 

 The fraud was profitable 

 The fraud was preventable