1.C
Where a promoter acts as an agent for others, they must not put themselves into a position where their own interests clash with those of the company. Accountants acting in a professional capacity are not promoters.
A promoter may make a legitimate profit as a result of their position. There is nothing to stop a promoter from owning shares in the company that they form.
2. D
Buying an 'off-the-shelf' company and novating the contract are two ways that a promoter can avoid liability on a pre-incorporation contract. The other options will not prevent the promoter from being liable.
以上就是acca F4练习题,多多练习才能拿下acca!如果想要了解更多acca相关信息,请关注中公财经网。