CFE – Fraud Prevention and Deterrence — Question 77

Which of the following is NOT included in G20/OECD Principles of Corporate Governance (the Principles)?

Answer options

• A. A call for a corporate governance framework that protects the exercise of shareholders’ rights
• B. An emphasis on the importance of timely, accurate, and transparent disclosure mechanisms
• C. A request that governments have in place an appropriate framework to support good corporate governance practices
• D. Support for establishing stronger protection for foreign shareholders than for domestic shareholders

Correct answer: D

Explanation

The correct answer is D because the G20/OECD Principles do not advocate for stronger protections for foreign shareholders compared to domestic ones. Instead, the principles focus on ensuring that all shareholders have their rights protected equally, promoting transparency and effective governance frameworks.