ACCA/CAT

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ACCA《F1会计师与企业》辅导要点6

来源 :中华考试网 2016-04-05

  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

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