Pursuant to Corporate Law Economic Reform Program (CLERP)issued in October

question 32

Multiple Choice

Pursuant to Corporate Law Economic Reform Program (CLERP) issued in October 2003,which of the following is/are required to provide a written declaration to the board of directors that the annual financial statements are in accordance with the Corporations Act and Australian Accounting Standards and that the financial statements present a true and fair view of the entity's financial position and performance?

• A) any independent director.
• B) chief executive officer.
• C) chief financial officer.
• D) any independent director and chief financial officer.
• E) chief executive officer and chief financial officer.

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Definitions:

Recall

The act of retrieving information or events from the past in the absence of an explicit cue.

Recall

The mental process of retrieving information or events from the past without the help of cues.

Mnemonist

A Mnemonist is an individual with the ability to remember and recall unusually large amounts of information, often in great detail.

False Memories

False memories are recollections of events that did not actually happen or are a distortion of actual events, often a result of suggestive questioning, misinformation, or misattribution of the original source.