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ACCA考试F4模拟试题练习（6）
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7 In relation to corporate behaviour and legal liabilities:
(a) explain the doctrine of independent legal entity of a company;
(b) state the system of disregard of corporate personality;
(c) state the liabilities of a shareholder for abusing the doctrine of independent legal entity of a company.
答案：
7 This question requires candidates to explain the doctrine of independent legal entity of a company and the system of disregard of corporate personality, and state the forms of liabilities for abuse of the independent legal entity.
(a) In accordance with Article 3 of the Company Law, the doctrine of independent legal entity of a company means that a company is a separate legal entity, has the independent properties of a legal person and enjoys the right to such properties.
Shareholders shall assume liability towards the company to the extent of the amount of capital contributions subscribed by them respectively. A company shall be liable for its debts to the extent of all its assets.
(b) The system of disregard of corporate personality means that the shareholders of a company shall be liable for the debts or civil liabilities of the company where the shareholders abuse the doctrine of independent legal entity of a company to conduct any fraudulent behaviours damaging the interests of the company, or other shareholders, or creditors of the company.
(c) Where the shareholders of a company abuse the independent status of corporate legal person and shareholders’ limited
liability to avoid debts and damage the interests of the company’s creditors, the limited liability of the shareholder shall be disregarded. Such a shareholder shall undertake the joint and several liability for the company’s debts.
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