(A) annual certificate
(B) report
(C) income and expenses
(D) profit or loss

(A) Circulate representations to members
(B) Apply to the court to have the proposal removed
(C) Speak at the AGM/EGM where the removal is proposed
(D) Receive notification of the AGM/EGM where the removal is proposed

(A) International Accounting Standards Board
(B) Financial Accounting Standards Board
(C) International Audit and Assurance Standards Board
(D) Auditing Practices Board

(A) Reporting to the shareholders on the accuracy of the accounts
(B) Establishment of internal controls
(C) Keeping proper accounting records
(D) Supplying information and explanations to the auditor

(A) Because they are easier to audit
(B) Because it reduces the audit time
(C) Because the risk to the accounts of their being incorrectly stated is greater
(D) Because the directors have asked for it

(A) Are responsible for ensuring that the company complies with the law
(B) Are responsible for ensuring that the company pays its tax by the due date
(C) Safeguard the company’s assets and manage them on behalf of shareholders
(D) Report suspected fraud and money laundering to the authorities

(A) Protect the interests of the minority shareholders
(B) Detect and prevent errors and fraud
(c) Assess the effectiveness of the company’s performance
(D). Attest to the credibility of the company’s accounts