今天給大家介紹美國的董事會的相關內容。USCPA考試中法規(guī)考察內容較多，中美公司法內容還是不太一樣的，考生們需要注意。
Board of Directors
董事會是依照有關法律、行政法規(guī)和政策規(guī)定，按公司或企業(yè)章程設立并由全體董事組成的業(yè)務執(zhí)行機關。具有如下特征：
董事會是股東會或企業(yè)職工股東大會這一權力機關的業(yè)務執(zhí)行機關，負責公司或企業(yè)和業(yè)務經(jīng)營活動的指揮與管理，對公司股東會或企業(yè)股東大會負責并報告工作。股東會或職工股東大會所作的決定公司或企業(yè)重大事項的決定，董事會必須執(zhí)行。
· Declaration of Distributions
· Fiduciary Duties
–Right to Pay
–Liability for Unlawful Distributions/Dividends
–Duty of Loyalty
–Corporate Opportunity Doctrine
· Indemnification
–Generally … except in a shareholder derivative suit
（股東派生訴訟）
–D&O insurance
Officers
· Selection and Removal
· Authority （Actual / Apparent）
· Fiduciary Duties and Indemnification
· May also Serve as Directors
–Good corporate governance-majority of the board should be independent
· Not required to be Shareholders
Sarbanes-Oxley Act 2002
· Regulation includes:
–Title I / Title II / Title III / Title IV / Title VIII
BEC only covers
–Corporate Responsibility （Title III）
–Enhanced Financial Disclosures （Title IV）
–Fraud （Title VIII）
Originally only for public companies, then become best practices for all companies
Sarbanes-Oxley Act 2002
· Background for Sarbanes-Oxley Act 2002
–Caused by a series of frauds and scandals:
Enron, Tyco, WorldCom, etc
–Named after Senator Sarbanes and Rep. Oxley
–Enacted on July 30, 2002
–11 titles for the Act
· Corporate Responsibility （Title III）
· Enhanced Financial Disclosures （Title IV）
· Fraud （Title VIII）