Chapter 19 Self-test questions

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. Which of the following registers are companies generally obliged to keep?

Register of members correct incorrect

Register of charges correct incorrect

Register of people with significant control correct incorrect

Register of debentures correct incorrect

Register of directors correct incorrect

Register of directors' residential addresses correct incorrect

Register of interests disclosed correct incorrect

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. Which one of the following reports does not need to form part of the annual accounts and reports of an unquoted company?

Strategic report correct incorrect

Directors' report correct incorrect

Directors' remuneration report correct incorrect

Auditor's report correct incorrect

Annual accounts correct incorrect

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. Micro-entities and small companies are not required to prepare annual accounts.

True correct incorrect

False correct incorrect

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. What companies are required to produce a strategic report?

All companies correct incorrect

Private companies only correct incorrect

Public companies only correct incorrect

Small, medium, and large companies correct incorrect

Medium and large companies correct incorrect

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. Type What companies are required to produce a directors' report?

All companies correct incorrect

Private companies only correct incorrect

Public companies only correct incorrect

Small, medium, and large companies correct incorrect

Micro-entities correct incorrect

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. Regarding the directors' remuneration report, which one of the following statements is false?

Only quoted companies are required to prepare a directors' remuneration report correct incorrect

The non-policy section of the report is subject to an annual. Advisory vote correct incorrect

Any payments made in contravention of the approved remuneration policy will have no effect correct incorrect

The remuneration policy section of the report is subject to an annual binding vote correct incorrect

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. Every company must send a copy of the annual accounts and reports to?

Every member correct incorrect

Every debenture holder correct incorrect

Every person entitled to receive notice of general meetings correct incorrect

Every member of the public that requests a copy correct incorrect

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. Public companies are required to give the members the opportunity to approve the annual accounts and report.

True correct incorrect

False correct incorrect

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. Identify which of the following are not required to have their accounts audited.

Small companies correct incorrect

Private companies correct incorrect

Companies that are charities correct incorrect

Dormant companies correct incorrect

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. Auditors generally owe a duty of care to the company and its members when undertaking their functions.

True correct incorrect

False correct incorrect