2015年1-2月份USCPA（美国注册会计师）考试窗口已经正式开放，为了帮助广大即将参加考试的考生巩固相关知识，高顿网校USCPA责任小编在此悉心整理《审计与签证》知识点如下，希望大家能够从中有所收获！
　　Board of Directors
　　·Declaration of Distributions
　　·Fiduciary Duties
　　-Right to Pay
　　-Liability for Unlawful Distributions/Dividends
　　-Duty of Loyalty
　　-Corporate Opportunity Doctrine
　　·Indemnification
　　-Generally…except in a shareholder derivative suit
　　（股东派生诉讼）
　　-D&O insurance
　　Officers
　　·Selection and Removal
　　·Authority（Actual / Apparent）
　　·Fiduciary Duties and Indemnification
　　·May also Serve as Directors
　　¨Good corporate governance-majority of the board should be independent
　　·Not required to be Shareholders
　　Sarbanes-Oxley Act 2002
　　·Regulation includes：
　　-Title I/Title II/Title III/Title IV/Title VIII
　　BEC only covers
　　-Corporate Responsibility（Title III）
　　-Enhanced Financial Disclosures（Title IV）
　　-Fraud（Title VIII）
　　Originally only for public companies，then become best practices for all companies
　　Sarbanes-Oxley Act 2002
　　·Background for Sarbanes-Oxley Act 2002
　　·Caused by a series of frauds and scandals：
　　Enron，Tyco，WorldCom，etc
　　-Named after Senator Sarbanes and Rep.Oxley
　　-Enacted on July 30，2002
　　-11 titles for the Act
　　·Corporate Responsibility（Title III）
　　·Enhanced Financial Disclosures（Title IV）
　　·Fraud（Title VIII）
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