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Sibyl · 2023年10月18日

这是讲义的哪个知识点?

NO.PZ2023041102000047

问题如下:

Genovia has recently introduced a new accounting statute. In Genovia, there is an independent regulator—“Le régulateur.” Le régulateur is not a self-regulating organization (SRO). There is also an SRO—“L’organisation.” L’organisation is not an independent regulator.

In his research report, Mike makes the following statements:

Statement 1: Le régulateur has been given legal authority by the government to enforce the new statute.

Statement 2: L’organisation issues administrative regulations related to the new statute using government funding.

Statement 3 L’organisation has member companies that accept the authorization of L’organisation to set and enforce rules and standards.

Which of Mike’s statements regarding Le régulateur and L’organisation is correct?

选项:

A.Only Statement 1 is correct.

B.Only Statement 2 is correct.

C.Both Statement 1 and Statement 2 are correct.

解释:

Le régulateur, as an independent regulator but not an SRO, has legal authority from the Genovia government to regulate. Therefore, Le régulateur both enacts and enforces regulations related to the new accounting statue in Genovia.

感觉进入了知识盲区,不记得哪里有?

1 个答案

笛子_品职助教 · 2023年10月19日

嗨,努力学习的PZer你好:


这题讲的是SRO和independent regulators的关系

知识点,在基础讲义151页。


SRO是行业自律组织。

SRO可以是independent regulators,也可以不是independent regulators

获得政府授权的SRO,是independent regulators。没有获得政府授权的SRO,不是independent regulators。

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