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Board of Directors
·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
(股东派生诉讼)
-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)
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