General ACCACorporate Governance

I think it is directors of the board ensures good corporate governance. When accountant become CFO what we study in p1 becomes more relevant.

Thank you very much Vipin. Don't the directors need the accountants' compliance to the corporate governance systems of the body corporate?

accountant's responsibilty is to record(account) the financial transactions according to the standards of that country and hence accountant has to show compliance to accounting standards. beyond that i dont think he has anything to do. Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed. only directors decide how to control and direct the corporation. hope it helps. vipin