QUESTION: 65

Which of the following statements is correct?

An employer is vicariously liable for all acts of his employees committed in the course of their employment.
An employer is vicariously liable for torts committed by his employees in the course of their employment.
An employer is vicariously liable for all torts committed by employees and independent contractors.
An employer is vicariously liable for all the acts committed by employees and independent contractors.

Answer(s): B

QUESTION: 66

Which of the following requires the approval of a simple majority of all the company's shareholders who are entitled to vote?

A written special resolution
A special resolution
A written ordinary resolution
An ordinary resolution

Answer(s): C

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Miss B is working closely with Mr L to deliver an important report on the efficiency of Mr L's department. They have had to work late together several times, and last night they went out to dinner afterwards. Miss B is starting to think she may have feelings for Mr L. Could her independence be called into question?

Yes, her feelings could be influencing her independence of mind
No, she is not actually dating Mr L so her independence of appearance is not compromised
No, provided she does not act on her feelings and continues to be professional
Yes, having dinner with a work colleague can affect her independence of appearance

Answer(s): A

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QUESTION: 68

Advocacy threats to compliance with fundamental principles are described as threats that may occur.

as a result of the financial or other interests of a professional accountant or of an immediate or close family member
when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment
when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised
when, because of a close relationship, a professional accountant becomes too sympathetic to the interests of others

Answer(s): C

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QUESTION: 65

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QUESTION: 68