ACCA P1知识点：Bribery and Corruption-高顿教育ACCA培训机构官方网站

ACCA P1知识点：Bribery and Corruption

2018年06月01日
15:47
作者：高顿财经
来源：高顿财经
阅读：（128）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA P1知识点：Bribery and Corruption。小编再送一个考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频

　　4.5 UK Bribery Act 2010

　　Section 7 makes it an offence where a relevant commercial organisation fails to prevent bribery by any associated individual or party (e.g. employee, agent, contractor or subsidiary) whatever the nationality, with the intention of benefitting the organisation (i.e. this is a commercial offence).

　　A relevant commercial organisation is one which:

　　is incorporated in the UK, regardless of where it carries out its business (which could be 100% external to the UK); or has business activities in the UK, regardless of where it is incorporated.

　　A defence against criminal proceedings under Section 7 of the Act can be made if the organisation can demonstrate that it has adequate procedures in place which are designed to prevent those associated with it from offering bribes.*

　　*Even if adequate controls and procedures are in place, an organisation and its senior managers would be liable if it were proved that senior management intentionally overrode the controls or failed in their duty to maintain such controls (including failure to review and update controls taking into accounting emerging threats and issues).

　　Illustration 4 Impact on a Foreign Operation

　　A foreign country, A, operates an international airline, Foreign Air (FA), which is not listed in the UK but provides daily flights to three major airports in the UK. It has various business interests in the UK including booking agents and travel agents, through which it sells holidays.

　　A manager from country B employed by a subsidiary of FA, which is registered in and operates from country C, was recently required by the management of FA to organise, through the subsidiary, a three-week international holiday package of 5-star accommodation and first-class travel for the foreign minister (and her family) of country C. This was considered to be an appropriate "thank you" for assistance given by the minister in ensuring that FA and its subsidiary were able to continue to operate flights to and from country C. It is a custom in country C to give gifts to business partners on the satisfactory conclusion of all business negotiations.

　　This action would be in breach of the UK Bribery Act as FA has business interests in the UK, is presumed to have control over its subsidiary and directly benefited from the action taken by that subsidiary and its manager. The "thank you" is clearly significant, directly related to an individual who was able to influence the outcome and would be seen by any reasonable person (in the UK and probably in country C) to be a bribe.

　　FA would, therefore, face court action in the UK and, depending on the level of fines imposed and its ability to pay, may find a number of its aircraft impounded at UK airports as collateral. In addition, senior managers in FA, their country C subsidiary and the country B manager may be subject to jail terms in the UK (this will depend on extradition treaties between the various countries and the UK) for their failure to prevent bribery.

　　Section 12 gives a detailed description of the wide territorial (basically world-wide) implications of bribery offences by individuals who have a close connection to the UK.

　　Close connection means:

　　any British person in whatever way that status was obtained (e.g. born in the UK through to a British protected person);

　　anyone (regardless of nationality) who is ordinarily a resident in the UK (usually means they effectively live in the UK, own, have access to or rent property on a long-term basis in the UK or stay in the UK for prolonged periods of time in any one year); or is a body incorporated under UK law (regardless of whether or not it is listed).

本文由高顿ACCA编辑整理，转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询