顿网校小编为各位ACCA学员整理了P1科目讲义辅导，希望大家查漏补缺，对考试有所帮助。
        1.5 Performance *uation of directors
　　The board should state in the annual report how performance *uation of the board, its committees and its individual directors has been conducted
　　<1>Performance of board (Higgs report)
　　a. Aim: improving board effectiveness, maximizing strengths and tackling weaknesses
　　b. Role: an important control, an essential part of the feedback process and promote the board to change its methods and objectives.
　　c. Time: once a year
　　d. Criteria:
　　(a) Performance against objectives
　　(b) Contribution to testing and development of corporate philosophy, strategy and setting of priorities
　　(c) Contribution to robust and effective risk management, responses to problems or crises quickly
　　(d) Appropriate composition and effectiveness of board and committees
　　(e) Internal and external communication to ensure the board has fully informed of latest development (Quality of information and feedback provided to management)
　　(f) Adequacy of board meetings and decision-making to ensure all matters reserved for the board the right ones, all decisions delegated to managers the right ones
　　(g) Fulfilling legal requirement
　　<2>Performance of individual directors
　　a. Aim: it should aim to show each director’s continuous contribution to work and demonstrate commitment to the role
　　b. Requirement: all directors should have individual appraisal, chairman and CEO should have separate appraisal carried out by NEDs
　　c. Criteria:
　　(a) Independence: free thinking, avoid conflict of interest
　　(b) Preparedness: familiarity with business and industry information, aware of statutory and fiduciary duties, CPD
　　(c) Practice: participate actively, undertakes professional education
　　(d) Committee work: understand and commit to work with ideas and enthusiasm Development of the organization: make suggestion on innovation, strategic direction and planning, contribution to organization development