ACCA/CAT

1.4 Introduction and CPD (Continuing professional development) of directors

<1>It is important for directors to receive appropriate training in his appointment and duration

a. First appointment: familiar with the company’s business and governance practices

b. Duration: CPD on relevant new laws, regulations and changing commercial risks

<2>Introduction programme (UK Higgs Report)

a. Build an understanding of the nature of the company, its business and its markets

b. Build a link with the company’s people

c. Build an understanding of the company’s main relationships including meetings with auditors

<3>CPD of board

a. Higgs report: directors should extend their knowledge and skills continuously

(a) To support directors’ personal development, ensure they have sufficient skills and ability for their role

(b) To aware of environment changes, improve board effectiveness and corporate profitability

(c) To communicate challenges and changes within the business environment effectively to directors

b. For existing directors, significant issues that professional development should cover on a regular basis include:

(a) Strategy

(b) Management of human and financial resources

(c) Audit and remuneration issues

(d) Legal and regulatory issues

(e) Risk management

(f) The effective behaviors of a board director (skill dealing with related issues)

(g) The technical background of the company’s activities

c. Approaches to training: lectures, case studies and networking groups

编辑推荐：

2015年度ACCA从业资格考试考试简介

ACCA特许会计师通关必备历年考试真题

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