ACCA 2026 BT Business Management Corporate Governance Free Quiz 2

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ACCA 2026 BT Business Management Corporate Governance Free Quiz 2

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ACCA 2026 BT Business Management Corporate Governance Free Quiz 2

Practice ACCA 2026 BT Business Management MCQs from Corporate Governance. Get instant results with Explanation.

General10 MCQs

1. What does Section 172 of the Companies Act 2006 require?

A. Section 172 requires directors to promote the success of the company for the benefit of members, considering other stakeholdersB. Section 172 requires directors to maximise short-term profitsC. Section 172 requires directors to ignore stakeholder interestsD. Section 172 is about financial reporting

2. What is the Sarbanes-Oxley Act (SOX)?

A. SOX was enacted in response to the 2008 financial crisisB. SOX is not relevant to corporate governanceC. SOX only applies to UK companiesD. SOX introduced reforms to financial reporting and governance after accounting scandals

3. What is agency theory in corporate governance?

A. Agency theory is about the relationship between the company and its suppliersB. Agency theory examines the relationship between principals (shareholders) and agents (managers)C. Agency theory is not relevant to corporate governanceD. Agency theory is about the relationship between the company and its customers

4. What is stakeholder theory?

A. Stakeholder theory is the same as shareholder primacyB. Stakeholder theory considers only shareholdersC. Stakeholder theory considers the interests of employees, customers, suppliers, and communitiesD. Stakeholder theory is not relevant to corporate governance

5. What is stewardship theory?

A. Stewardship theory assumes managers are motivated to act in the best interests of the organisationB. Stewardship theory assumes managers are self-interestedC. Stewardship theory is the same as agency theoryD. Stewardship theory is not relevant to corporate governance

General10 MCQs

6. What does ESG stand for?

A. ESG stands for Economic, Social, and GovernmentB. ESG factors are not relevant for corporate governanceC. ESG is a type of financial derivativeD. ESG considers environmental, social, and governance factors

7. What is a green paper in the context of corporate governance reform?

A. A green paper is a final lawB. A green paper is a consultation document without commitment to actionC. A green paper is the same as a white paperD. A green paper is only about environmental policy

8. What is the comply or explain principle?

A. Comply or explain requires strict compliance with all code provisionsB. Comply or explain is not used in the UKC. Comply or explain allows companies to deviate from the code if they provide an explanationD. Comply or explain is only for small companies

9. What was the Turnbull Report?

A. The Turnbull Report provided guidance on internal controls for UK companiesB. The Turnbull Report was about executive remunerationC. The Turnbull Report was about environmental reportingD. The Turnbull Report was about tax law

10. What is the Financial Reporting Council (FRC)?

A. The FRC is a government departmentB. The FRC is only responsible for auditing standardsC. The FRC is the same as the SECD. The FRC is the UK regulator for corporate governance, accounting, and auditing

📋 ACCA - Test Online Practice Quizzes

ACCA

Conducting Body: Association of Chartered Certified Accountants

Frequency: Exam Frequency Year Round | Time: 360 Minutes

Negative Marking: No

⚡ Test Pattern (Total: 116 MCQs):

Business and Technology: 46 MCQs
Management Accounting: 35 MCQs
Financial Accounting: 35 MCQs
Corporate and Business Law: 45 MCQs

Merit Formula: -

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