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Level 7 Diploma in International Business Law

Auditing and Corporate Accountability

IBL705 · Company Law — Week 10 of 16

CourseIBL705
Week10 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Auditing and Corporate Accountability

  1. Statutory framework governing corporate auditors
  2. Auditor duties, standard of care, and tortious liability to third parties
  3. Regulatory oversight, independence, and removal procedures
  4. Company Secretary, Auditors - ACCA Corporate and Business Law (LW) (ENG)
  5. Negligent Misstatement and Third Parties | Law of Tort

What you will be able to do

  • 4.1 Evaluate the role of the auditor.

Activity

Start with this week’s 2 videos, then: Seminar, guided reading and a short written task: evaluate the role of the auditor.

Study materials

Videos

  • Company Secretary, Auditors - ACCA Corporate and Business Law (LW) (ENG) · YouTube · OpenTuition · 39 min · for registered students
  • Negligent Misstatement and Third Parties | Law of Tort · YouTube · The Law Academy · 5 min · for registered students

Further resources

  • Revised Ethical Standard 2024 (FRC) · PDF · Frc, framework · for registered students
  • Companies Act 2006 · Reading · legislation.gov.uk, legislation · for registered students
  • Annual Review of Corporate Reporting 2025/26 (FRC) · PDF · Frc, report · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 9Week 11
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Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Comparative Business Structures
  • Week 2: Corporate Formation and Constitutional Documents
  • Week 3: Corporate Personality and the Veil of Incorporation
  • Week 4: Corporate Governance and Board Dynamics
  • Week 5: Directors' General Duties and Liabilities
  • Week 6: Shareholder Decision-Making and Governance Rights
  • Week 7: Minority Shareholder Protection
  • Midterm: Midterm evaluation
  • Week 9: Directors' Responsibilities in Financial Distress
  • Week 10: Auditing and Corporate Accountability
  • Week 11: Corporate Insolvency, Liquidation, and Distribution
  • Week 12: Applying Company Law in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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