2016年ACCA考试知识点：公司法与商法(1)[1]

Chapter 1 Structure of the legal system

　　1 Distinction between criminal and civil law

　　1.1 Civil law

　　Who brings the action?

　　Claimant (plaintiff) against Defendant.

　　E.g. Brown v Jones

　　Burden & standard of proof?

　　Claimant must prove liability on 'balance of probabilities'

　　Where is action heard?

　　Small claims, County & High Court

　　Who decides liability/remedy?

　　Usually Judge alone

　　Remedy?Compensation. E.g. damages

　　1.2 Criminal law

　　Who brings the action?

　　Prosecution (Regina) against Accused.

　　E.g. R v Smith

　　Burden & standard of proof?

　　Prosecution must prove guilt ‘beyond reasonable doubt’

　　Where is action heard?

　　Magistrates & Crown Court

　　Who decides guilt/sentence?

　　Magistrates/Judge/Jury

　　Sentence?

　　Fine/Imprisonment/Community order

　　2 The courts of law

　　2.1 The European Courts:

　　(a) Court of the European Union (European Court of Justice) (not to be confused with European Court of Human Rights);

　　(i) Hears references and appeals from courts of member states on matters of European Law;

　　(ii) On European Law matters can overrule decisions of any UK court;

　　(b) European Court of Human Rights:

　　(i) The final source of appeal on European Convention on Human Rights matters. (Note that the Convention is now incorporated into UK law by Human Rights Act 1998);

　　(ii) There is no appeal from the European Court of Human Rights to European Court of Justice.

　　2.2 The House of Lords:

　　(a) Highest UK court;

　　(b) Personnel – Lords of Appeal in Ordinary (Law Lords) . 5 will usually sit on an appeal;

　　(c) Jurisdiction – purely appellate. Hears appeals from :

　　– Both divisions of the Court of Appeal

　　– The divisional court of the Queens Bench Division of the High Court

　　– The High Court by "leap映爀漀最 procedu特许公认会计师(ACCA/CAT)