在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
7 In relation to the Securities Law of China:
(a) explain the administrative penalty of banning access to the securities market;
(b) state the circumstances under which the relevant persons may be penalised in the form of banning access
to the securities market by the securities supervisory authority;
(c) state what activities committed by a sponsor may be subject to the administrative penalty of banning access to the securities market.
答案：
7 This question requires candidates to explain the administrative penalty of banning access to the securities market, state the circumstances under which the relevant persons may be penalised and state the activities committed by a sponsor that may be subject to the penalty of banning access to the securities market under the Securities Law of China.
(a) In accordance with Article 233 of the Securities Law, banning access to the securities market refers to a system whereby the relevant responsible person shall be prohibited from engaging in securities business or shall be prohibited from acting as director, supervisor or senior executive of a listed company within a fixed period of time or even for life as ordered by the securities supervisory authority under the State Council.
(b) In accordance with Article 233 of the Securities Law, where any person who is responsible for matters as stipulated by the law intentionally violates the laws, administrative regulations or rules of the securities supervisory authority and the circumstances are serious, the said government department may adopt the administrative penalty of banning access to the securities market against the relevant person. The key factors to be considered by such government department in adopting such administrative penalty are the intention of the person in violation and the seriousness of the circumstances.
(c) In accordance with Article 192 of the Securities Law, any sponsor who issues a letter of sponsorship containing a falsehood, misleading statement or major omission or fails to perform other statutory duties may be subject to the administrative penalty of banning access to the securities market for a fixed period of time or for life by the securities supervisory authority.
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