A.The European Parliament

B.The European Commission

C.The European Court of Justice

D.The Council of the European Union

A.An LLP must have "designated members" which are the LLP equivalent of the board of directors of a private company.

B.An LLP, like a company limited by shares, is a separate legal entity.

C.In return for Limited liability, an LLP, like a company, is required to submit an annual return.

D.Outsiders contract with the LLP and not with the partners, just as outsiders would contract with the company and not the directors or shareholders of the company.

A.An ordinary resolution

B.A written ordinary resolution.

C.A written special resolution.

D.A special resolution.

A.Bryan - Has worked as an accountant for the past ten years. He always makes sure he is up-to-date with changes in the industry.

B.Angela - Has worked on the production line for the past seven years.

C.Kay - A department manager who doesn 't reprimand one of her team members for doing a job wrong because they are friends.

D.Steve - A business manager who hires his 18-year-old son for a managerial level job.

E.Steve - Conducts monthly reviews of his team's performance (the team hasn't changed for the past five years).

A.Testing the issue against CIMA's Code of Ethics

B.Asking yourself whether the possible solutions are legally acceptable

C.Asking colleagues for their advice

D.Identifying whether the possible solutions would make you more or less popular with colleagues