【每日一练】ACCA F1（June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

The following are sanctions used against companies for potentially unlawful actions:
1 Investigation of its financial affairs by a government department or agency
2 Imposition of a fine by the government’s company registration body 
3 Refusal of the external auditor to sign the financial accounts
4 Suspension of dealings in securities by the stock exchange 
Which of the above are the consequences of a listed company failing to file its accounts?
A 1 and 2
B 1 and 3
C 2 and 4
D 3 and 4

Answer：

C

The normal sanctions in such a case is that fines are imposed on companies by the registration body of the company and, where listed, the company may be delisted by the stock exchange authorities. Although the option wasn’t included, sanctions against responsible directors may also be imposed. 

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