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2009年6月ACCA试题:F4试题(全球)答案十四

来源: 2010-07-19
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  (c) Other cases for disqualification

  This third category relates to:

  (i) participation in fraudulent or wrongful trading under s.213 of the Insolvency Act (IA)1986 (s.10 of the CDDA 1986);

  (ii) undischarged bankrupts acting as directors (s.11 of the CDDA 1986); and

  (iii) failure to pay under a county court administration order (s.12 of the CDDA 1986)。

  For the purposes of most of the CDDA 1986, the court has discretion to make a disqualification order. Where, however, a person has been found to be an unfit director of an insolvent company, the court has a duty to make a disqualification order (s.6 of the CDDA 1986)。 Anyone who acts in contravention of a disqualification order is liable:

  (i) to imprisonment for up to two years and/or a fine, on conviction on indictment; or

  (ii) to imprisonment for up to six months and/or a fine not exceeding the statutory maximum, on conviction summarily (s.13 of the CDDA 1986)。

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