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Clarification on OECD Principles

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Clarification on OECD Principles

  • This topic has 1 reply, 2 voices, and was last updated 6 months ago by Kim Smith.
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  • December 31, 2024 at 3:06 am #714358
    farhaanm
    Participant
    • Topics: 165
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    • ☆☆☆

    OECD Principles of Corporate Governance. Should I focus on memorizing all principles for the exam

    December 31, 2024 at 4:04 pm #714364
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    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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