{"id":1252,"date":"2019-07-18T23:59:26","date_gmt":"2019-07-18T14:59:26","guid":{"rendered":"http:\/\/ecoslyme.com\/?p=1252"},"modified":"2022-07-18T16:02:26","modified_gmt":"2022-07-18T07:02:26","slug":"uscpa-questions5","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-questions5\/","title":{"rendered":"\u3010USCPA\u3011BEC\uff08WC\uff09\u306e\u8a66\u9a13\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01"},"content":{"rendered":"<p><strong>ecoslyme<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e<strong>BEC<\/strong>\u306e\u8a66\u9a13\u554f\u984c\u306b\u306f\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5168\u90e8\u30673\u984c\u51fa\u984c\u3055\u308c\u300145\u5206\u301c60\u5206\u3067\u56de\u7b54\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u8a66\u9a13\u306e\u4e2d\u3067\u3082\u7570\u8cea\u3067\u3001\u3053\u308c\u3060\u3051\u304c<span style=\"color: #ff0000;\"><strong>\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u8a66\u9a13<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">\u53d7\u9a13\u751f\u306e9\u5272\u4ee5\u4e0a\u304c\u30a2\u30e1\u30ea\u30ab\u4eba<\/span>\u3068\u3044\u3046\u74b0\u5883\u306e\u4e2d\u3067\u3001\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u304c\u79d1\u76ee\u306b\u3042\u308b\u306e\u306f\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u96e3\u6613\u5ea6\u304c\u9ad8\u3044\u3067\u3059\u304c\u3001\u5fc5\u305a\u901a\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u96e3\u95a2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f<span style=\"color: #000000;\"><strong>BEC<\/strong>\uff08Business Environment and Concepts\uff09\u3044\u308f\u3086\u308b<strong>\u4f01\u696d\u7d4c\u55b6\u74b0\u5883\u30fb\u7d4c\u55b6\u6982\u5ff5<\/strong>\u306e\u4e2d\u306e\u3001<span style=\"color: #ff0000;\"><strong>WC<\/strong>\uff08<strong>Written Communication<\/strong>\uff09<\/span>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u80fd\u529b\u3067\u306f\u306a\u304f\u3001<strong>\u6587\u7ae0\u69cb\u6210\u80fd\u529b\u3068\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u80fd\u529b<\/strong>\u304c\u554f\u308f\u308c\u308b\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5f97\u70b9\u914d\u5206\u306f<span style=\"color: #ff0000;\">15\uff05<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u304c\u5168\u304f\u51fa\u6765\u306a\u3044\u3068\u8a66\u9a13\u901a\u904e\u306f\u53b3\u3057\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e9\u901f\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u308b\u306e\u304b\u5177\u4f53\u7684\u306a\u554f\u984c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-text\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u30c6\u30ad\u30b9\u30c8\u30fb\u554f\u984c\u96c6\uff08Wiley\u30fbBecker\u30fbRoger\u30fbGleim\uff09\u306e\u3054\u7d39\u4ecb<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5b9f\u969b\u306bUSCPA\u306e\u554f\u984c\u3092\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff08BEC WC\uff09<\/h2>\n<p id=\"hmlaOBp\"><img decoding=\"async\" class=\"waku aligncenter wp-image-304 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/06\/img_5d07841d62d23.png\" alt=\"\" width=\"809\" height=\"584\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 809px; --smush-placeholder-aspect-ratio: 809\/584;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>BEC WC\uff08Written Communication\uff09<\/strong><\/span><\/p>\n<h3>\u4f8b\u984c<\/h3>\n<p id=\"QlJHvdP\"><span style=\"font-size: 14pt;\">You are asked by John Smith, the Vice President of Management Support at XYZ Holdings, to give him a brief explanation on the fiduciary duty of the board members of a corporation. <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">In preparation of the presentation, write a memorandum to John\u00a0Smith explaining the duty of loyalty the board members of a corporation are required to satisfy. <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">In addition, illustrate examples where a member of the board of directors has conflicts of interest with the company, but is not deemed to have breached the duty of loyalty.<\/span><\/p>\n<blockquote><p>\u3042\u306a\u305f\u306fJohn Smith\u3055\u3093\uff08XYZ\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306e\u7d4c\u55b6\u652f\u63f4\u62c5\u5f53\u526f\u793e\u9577\uff09\u306b\u3001\u4f1a\u793e\u306e\u5f79\u54e1\u306e\u4fe1\u4efb\u7fa9\u52d9\u306b\u3064\u3044\u3066\u7c21\u6f54\u306b\u8aac\u660e\u3059\u308b\u3088\u3046\u306b\u983c\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u8aac\u660e\u306e\u6e96\u5099\u306b\u304a\u3044\u3066\u3001John Smith\u3055\u3093\u306b\u3001\u5fe0\u5b9f\u7fa9\u52d9\u3092\u5f79\u54e1\u304c\u6e80\u305f\u3059\u3088\u3046\u306b\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u30e1\u30e2\u3092\u66f8\u3044\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p>\u66f4\u306b\u5f79\u54e1\u306e\u30e1\u30f3\u30d0\u30fc\u304c\u3001\u4f1a\u793e\u306e\u5229\u76ca\u76f8\u53cd\u3067\u306f\u3042\u308b\u304c\u5fe0\u5b9f\u7fa9\u52d9\u306b\u9055\u53cd\u3057\u3066\u3044\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u308b\u4f8b\u3092\u3042\u3052\u3066\u4e0b\u3055\u3044\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">100\u70b9\u6e80\u70b9<\/span>\u306e\u8a66\u9a13\u3067\u3001<span style=\"color: #ff0000;\">5\u70b9<\/span>\u306e\u554f\u984c\u3060\u3068\u601d\u3063\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3061\u308d\u3093\u5168\u3066\u82f1\u8a9e\u3067\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>BEC WC\u306e\u4e00\u822c\u7684\u306a\u63a1\u70b9\u57fa\u6e96\u306b\u3064\u3044\u3066<\/h3>\n<p>BEC \u306e WC\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>\u2460\u3000\u554f\u308f\u308c\u305f\u5185\u5bb9\u306b\u5bfe\u3057\u3066<\/p>\n<p>\u2461\u3000\u7c21\u6f54\u306b\u6587\u7ae0\u3092\u4f5c\u6210\u3057\u3001\u9069\u5207\u306a\u6587\u6cd5\u3068\u69cb\u6210\u306b\u3088\u3063\u3066\u793a\u3059\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u304a\u305d\u3089\u304f<span style=\"color: #ff0000;\">\u63a1\u70b9\u57fa\u6e96<\/span>\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002\u3000\u203b\u3042\u304f\u307e\u3067\u63a8\u6e2c\u3067\u3059<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\uff11\uff09 \u300c<span style=\"color: #ff0000;\">\u5c0e\u5165<\/span>\u300d\uff1a<span style=\"color: #0000ff;\"><span style=\"color: #0000ff;\">\uff11\u70b9<br \/>\n<\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u8cea\u554f\u5185\u5bb9\u304c\u660e\u78ba\u306b\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"color: #191919; font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\uff12\uff09 \u300c<span style=\"color: #ff0000;\">\u672c\u8ad6\u304a\u3088\u3073\u7d50\u8ad6<\/span>\u300d<span style=\"color: #0000ff;\">\uff12\u70b9<\/span><\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u554f\u308f\u308c\u3066\u3044\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u7684\u306a\u898b\u89e3\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff1a<span style=\"color: #0000ff;\">\uff11\u70b9<\/span><\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u554f\u984c\u306e\u8a2d\u5b9a\u306b\u6cbf\u3063\u305f\u5f62\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3001\u3082\u3057\u304f\u306f\u9069\u5207\u306a\u4f8b\u793a\u304c\u3055\u308c\u3066\u3044\u308b\uff1a<span style=\"color: #0000ff;\">\uff11\u70b9<\/span><\/p>\n<p style=\"color: #191919; font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\uff13\uff09\u300c<span style=\"color: #ff0000;\">\u4f53\u88c1<\/span>\u300d<span style=\"color: #0000ff;\">2\u70b9\u3000\u203b1\u70b9\u305a\u3064\u6e1b\u70b9<\/span><\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u82f1\u8a9e\u8868\u73fe\uff08\u6587\u6cd5\u3001\u7528\u8a9e\u306e\u9069\u5207\u6027\uff09\u306b\u554f\u984c\u304c\u7121\u3044<\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u8ad6\u70b9\u4ee5\u5916\u306e\u3053\u3068\uff08\u5185\u5bb9\u3001\u5206\u91cf\u5171\uff09\u3092\u904e\u5270\u306b\u66f8\u3044\u3066\u3044\u306a\u3044<\/p>\n<p style=\"padding-left: 40px;\">\u30fb\u6a21\u7bc4\u89e3\u7b54\u3068\u8fd1\u3044\u5185\u5bb9<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>\u4f8b\u984c\u306e\u63a1\u70b9\u57fa\u6e96<\/h3>\n<p>\uff11\uff09\uff1c<span style=\"color: #ff0000;\">\u5c0e\u5165<\/span>\uff1e<\/p>\n<p>\u30fbDuty of loyalty the board members of a corporation need to satisfy.<\/p>\n<p>&nbsp;<\/p>\n<p>\uff12\uff09\uff1c<span style=\"color: #ff0000;\">\u672c\u8ad6<\/span>\uff1e<\/p>\n<p>\u30fbDefinition of duty of loyalty.<\/p>\n<p>\u30fbSituations where directors are not deemed to have breached the duty of loyalty.<\/p>\n<p>\u30fbExample of acceptable cases.<\/p>\n<p>&nbsp;<\/p>\n<p>\uff13\uff09\uff1c<span style=\"color: #ff0000;\">\u4f53\u88c1<\/span><span style=\"color: #ff0000;\">\uff1e<\/span><\/p>\n<p>\u30fb\u82f1\u8a9e\u8868\u73fe\uff08\u6587\u6cd5\u3001\u7528\u8a9e\u306e\u9069\u5207\u6027\uff09\u306b\u554f\u984c\u304c\u7121\u3044<\/p>\n<p>\u30fb\u8ad6\u70b9\u4ee5\u5916\u306e\u3053\u3068\uff08\u5185\u5bb9\u3001\u5206\u91cf\u5171\uff09\u3092\u904e\u5270\u306b\u66f8\u3044\u3066\u3044\u306a\u3044<\/p>\n<p>\u30fb\u6a21\u7bc4\u89e3\u7b54\u3068\u8fd1\u3044\u5185\u5bb9<\/p>\n<p>&nbsp;<\/p>\n<h3>\u56de\u7b54\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u3053\u3053\u3067\u3001\u56de\u7b54\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6559\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c<span style=\"color: #ff0000;\">\u5c0e\u5165<\/span>\uff1e<\/p>\n<p>\u30fb<span style=\"color: #0000ff;\">\u554f\u984c\u6587\u306e\u8a00\u3044\u76f4\u3057<\/span>\uff08\u554f\u984c\u6587\u3068\u540c\u3058\u6587\u7ae0\u3067OK\uff09\u3092\u3057\u3066\u3001\u8b70\u984c\u304c\u4f55\u304b\u3092\u8ff0\u3079\u308b<\/p>\n<p>\u30fb\u5fc5\u305a1\u70b9\u30b2\u30c3\u30c8\u3059\u308b<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c<span style=\"color: #ff0000;\">\u672c\u8ad6<\/span>\uff1e<\/p>\n<p>\u30fb\u5b66\u3093\u3067\u304d\u305f\u5185\u5bb9\u3092\u53ef\u80fd\u306a\u9650\u308a\u8ad6\u7406\u7684\u306b\u8ff0\u3079\u308b<\/p>\n<p>\u30fb\u30ad\u30fc\u30ef\u30fc\u30c9\u3068\u601d\u308f\u308c\u308b\u5358\u8a9e\u3092\u5165\u308c\u3066\u3001\u81ea\u7136\u306a\u82f1\u8a9e\u306b\u3059\u308b<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c<span style=\"color: #ff0000;\">\u4f53\u88c1<\/span>\uff1e<\/p>\n<p>\u30fb<span style=\"color: #0000ff;\">Collocation<\/span>\u306b\u6c17\u3092\u3064\u3051\u308b\u3002\u4f8b\u3048\u3070\u3001<span style=\"color: #ff0000;\">problem<\/span>\u306f<span style=\"color: #ff0000;\">solve<\/span>\u3059\u308b\u3082\u306e\u3001<span style=\"color: #ff0000;\">question<\/span>\u306f<span style=\"color: #ff0000;\">answer<\/span>\u3059\u308b\u3082\u306e\u3001\u3068\u3044\u3063\u305f\u611f\u3058<\/p>\n<p>\u30fb\u6587\u66f8\u306e\u66f8\u304d\u51fa\u3057\u3001\u7de0\u3081\u306e\u90e8\u5206\u306f\u5b9a\u578b\u6587\u3067OK<\/p>\n<p>&nbsp;<\/p>\n<p>\uff08<span style=\"color: #ff0000;\">\u66f8\u304d\u51fa\u3057<\/span>\uff09<\/p>\n<ul>\n<li>This memorandum is to explain&#8230;<\/li>\n<li>This memorandum explains&#8230;<\/li>\n<li>This is a memo to explain&#8230;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\uff08<span style=\"color: #ff0000;\">\u7de0\u3081<\/span>\uff09<\/p>\n<ul>\n<li>If you should have any questions on this matter, please feel free to contact me.<\/li>\n<\/ul>\n<p>Sincerely,<\/p>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u6587\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u88dc\u8db3\u8aac\u660e\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\">\u4fe1\u4efb\u7fa9\u52d9<\/span>\uff08fiduciary duty\uff09\u306b\u306f\u3001<span style=\"color: #0000ff;\">\u6ce8\u610f\u7fa9\u52d9<\/span>\uff08duty of care\uff09\u3068<span style=\"color: #0000ff;\">\u5fe0\u5b9f\u7fa9\u52d9<\/span>\uff08duty of royalty\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\">\u6ce8\u610f\u7fa9\u52d9<\/span><\/p>\n<p>\u30fb\u300c\u540c\u69d8\u306e\u5730\u4f4d\u306b\u3042\u308b\u901a\u5e38\u306b\u614e\u91cd\u306a\u3082\u306e\u304c\u3001\u540c\u69d8\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u6255\u3046\u3067\u3042\u308d\u3046\u6ce8\u610f\u300d\u3092\u8981\u6c42\u3057\u3066\u3044\u308b<\/p>\n<p>&nbsp;<\/p>\n<p>\u53d6\u7de0\u5f79\u304c\u7d4c\u55b6\u4e0a\u306e\u5224\u65ad\u3092\u8aa4\u3063\u305f\u3053\u3068\u3067\u4f1a\u793e\u306b\u640d\u5931\u3092\u4e0e\u3048\u305f\u5834\u5408\u306e\u8cac\u4efb\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u539f\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u53d6\u7de0\u5f79\u306f\u3001\u904e\u5931\u304c\u306a\u304f\u8aa0\u5b9f\u306b\u884c\u70ba\u3057\u3066\u3044\u308b\u9650\u308a\u3001\u305d\u306e\u5224\u65ad\u306e\u8aa4\u308a\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\">\u5fe0\u5b9f\u7fa9\u52d9<\/span><\/p>\n<p>\u30fb\u53d6\u7de0\u5f79\u306f\u4f1a\u793e\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u5fe0\u5b9f\u306b\u884c\u52d5\u3057\u306a\u3051\u308c\u306a\u306a\u3089\u306a\u3044<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u793e\u3068\u53d6\u7de0\u5f79\u306e\u9593\u306b\u5229\u76ca\u76f8\u53cd\u306e\u95a2\u4fc2\u304c\u751f\u3058\u305f\u6642\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6b63\u5f53\u306a\u53d6\u5f15\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\uff08\u4f1a\u793e\u306b\u3068\u3063\u3066\u516c\u6b63\u304b\u3064\u5408\u7406\u7684\u306a\u5834\u5408\u306a\u3069\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3>\u89e3\u7b54\u4f8b<\/h3>\n<p>\uff1c<span style=\"color: #ff0000;\">\u5c0e\u5165<\/span>\uff1e<\/p>\n<p><span style=\"font-size: 14pt;\">This memorandum is to explain the duty of loyalty the board members of a corporation are required to satisfy. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c<span style=\"color: #ff0000;\">\u672c\u8ad6<\/span>\uff1e<\/p>\n<p><span style=\"font-size: 14pt;\">The duty of loyalty is one of two primary fiduciary duties required to be satisfied by a corporation\u2019s directors. The duty of loyalty is a director\u2019s responsibility to act in the best interests of the company. From time to time, conflicts of interest may arise between the corporation and the directors. However, the director is not deemed to have breached the duty of loyalty in certain cases. <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">They are, if the director receives proper approval upon sufficient disclosure to the board or the shareholders\u2019 meeting, and\/or if the deal is fair and reasonable to the corporation. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c<span style=\"color: #ff0000;\">\u4f8b<\/span>\uff1e<\/p>\n<p><span style=\"font-size: 14pt;\">An example is as follows; <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">A director of a manufacturer who co-owns a distribution company negotiated a deal by the manufacturer to adopt a distribution system from the co-owned company, making a disclosure to the manufacturer and the other board members. <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">The deal amount matched market price levels, and the board (absent the distribution company\u2019s co-owner) unanimously approved the purchase. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c<span style=\"color: #ff0000;\">\u7de0\u3081<\/span>\uff1e<\/p>\n<p><span style=\"font-size: 14pt;\">If you should have any questions on this matter, please feel free to contact me. <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Sincerely,<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u30a2\u30d3\u30bf\u30b9\uff08Abitus\uff09\u3000E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/h2>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\"><strong><span style=\"text-decoration: underline;\">\u30a2\u30d3\u30bf\u30b9<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/span><\/strong>\uff08Abitus\uff09\u306e<strong><span style=\"color: #ff0000;\">E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u4e00\u5ea6\u3054\u89a7\u306b\u306a\u3063\u3066\u3001\u5b9f\u969b\u306b\u89e6\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>E-Learning\u8b1b\u7fa9\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u63b4\u3081\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<div>\u5b9f\u969b\u306eE-Learning\u3067\u5229\u7528\u3059\u308b\u74b0\u5883\u3068<strong><span style=\"color: #ff0000;\">\u540c\u3058\u74b0\u5883<\/span><\/strong>\u3067\u3059\u3002<\/div>\n<div>\u5b9f\u969b\u306b<span style=\"color: #ff0000;\"><strong>\u753b\u8cea\u3068\u30b9\u30d4\u30fc\u30c9\u3092\u6307\u5b9a\u51fa\u6765\u307e\u3059<\/strong><\/span>\u3002<\/div>\n<div>\u30fb\u753b\u8cea\u3000\u3000\u3000\uff1a\u6a19\u6e96\u3001\u9ad8\u753b\u8cea<\/div>\n<div>\u30fbSPEED\u3000\u00a0 \u00a0\uff1a0.8\u500d\u901f\u30011.0\u500d\u901f\u30011.2\u500d\u901f\u30011.5\u500d\u901f\u30012.0\u500d\u901f<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p id=\"tNzLCSE\"><a href=\"https:\/\/study2.abitus.co.jp\/elearning\/02_cpa\/v702_sample\/far13\/l\/chapter2\/_412155\/l02-02-01_r0.php\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class=\"waku aligncenter wp-image-5023 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/05\/img_609676a9462fc.png\" alt=\"\" width=\"1652\" height=\"988\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1652px; --smush-placeholder-aspect-ratio: 1652\/988;\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><a class=\"ep-btn es-BTrich bgc-DPsky ftc-white es-BTarrow es-TpaddingS es-BpaddingS es-RpaddingM es-LpaddingM es-grada1\" href=\"https:\/\/study2.abitus.co.jp\/elearning\/02_cpa\/v702_sample\/far13\/l\/chapter2\/_412155\/l02-01-01_r0.php\" target=\"_blank\" rel=\"noopener noreferrer\">Abitus E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/a><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-size: 10pt;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u306e\u30b5\u30f3\u30d7\u30eb\u8b1b\u7fa9\uff08E-Learning\uff09\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u30a2\u30d3\u30bf\u30b9\u306eE-Learning\u306e\u307f\u3067USCPA\u306b\u5408\u683c\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u6559\u5ba4\u3067\u53d7\u8b1b\u3067\u304d\u308b\u8b1b\u7fa9\u3082\u3042\u308a\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\"><strong><span style=\"text-decoration: underline;\">\u30a2\u30d3\u30bf\u30b9<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/span><\/strong>\u306f\u3001<strong><span class=\"marker-thickYellow\">USCPA\u306e\u5408\u683c\u5b9f\u7e3e\u304cNo.1<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u8cc7\u6599\u8acb\u6c42\u3082\u3001\u8aac\u660e\u4f1a\u53c2\u52a0\u3082\u7121\u6599<\/span><\/strong>\u306a\u306e\u3067\u3001\u4e00\u5ea6\u884c\u52d5\u3092\u8d77\u3053\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n\r\n<div class=\"afTagBox afTag-5636\">\r\n  <div class=\"afTagBox__content\"><div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100fjvn00mig0\" rel=\"nofollow\">USCPA\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d3\u30bf\u30b9\u3002<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100fjvn00mig0\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/div>\n<p style=\"text-align: center;\">\u00a0<span style=\"font-size: 10pt; color: #ff0000;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u30b5\u30a4\u30c8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"icon-warning es-BiconObi ep-box es-borderSolidS\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8cc7\u6599<\/strong>\u306f\u7d19\u5a92\u4f53\u3060\u3051\u3067\u306a\u304f<span style=\"color: #ff0000;\"><strong>\u96fb\u5b50<\/strong><strong>\u5a92\u4f53<\/strong><\/span>\u3067\u3082\u5165\u624b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8cc7\u6599\u8acb\u6c42\u5f8c\u3001<strong>\u3059\u3050\u306b\u8cc7\u6599\u5185\u5bb9\u304c\u95b2\u89a7\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/div>\n<\/div>\r\n  \r\n\t<script>\r\n\t(function($){\r\n\t\t$(\".afTag-5636 a[href]\").on(\"click\",function(){\r\n\t\t\tif (!this.href.match(new RegExp(\"^(#|\\\/|(https?:\\\/\\\/\" + location.hostname + \"))\"))) {\r\n\t\t\t\t$.ajax({\r\n\t\t\t\t\ttype: \"POST\",\r\n\t\t\t\t\turl: \"https:\/\/ecoslyme.com\/uscpa\/wp-admin\/admin-ajax.php\",\r\n\t\t\t\t\tdata: {\r\n\t\t\t\t\t\t\"action\" : \"tag_ajax\",\r\n\t\t\t\t\t\t\"meta_key\" : \"afTag_click\",\r\n\t\t\t\t\t\t\"post_id\" : 5636,\r\n\t\t\t\t\t\t\"meta_value\" : 378 + 1\r\n\t\t\t\t\t},\r\n\t\t\t\t\tdataType: \"json\",\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t});\r\n\t})(jQuery);\r\n\t<\/script>\r\n\t\r\n<\/div>\r\n\t\t\n<p>&nbsp;<\/p>\n<h2>\u6700\u5f8c\u306b<\/h2>\n<p id=\"IBwPyKl\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1254 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d3087a7c029d.png\" alt=\"\" width=\"956\" height=\"420\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 956px; 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