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OECD Principles of Corporate Governance. Should I focus on memorizing all principles for the exam
As stated in the syllabus and study guide – which you will find here – https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/syllabus-study-guide.html – you should be able to:
“Discuss the provisions of international
codes of corporate governance (such as
OECD) that are MOST relevant to
AUDITORS”so, that would be:
Disclosure and Transparency: Ensuring accurate and timely disclosure of all material corporate information – would include financial statements
Board Responsibilities: Defining the roles, responsibilities, and accountability of the board of directors.
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