1.答案： D
The role of a promoter is to form a company.
2.答案：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.
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