ACCA每日一小考 F4真题模拟 答案+解析

In which three of the following situations will an alteration to the articles be void?

A. It negates a contract which is contained in the articles.
B. It conflicts with the Companies Act.
C. It increases a member's liability under an existing shareholding.
D. It takes away rights that a person has already acquired by performing a contract.
E. It applies new conditions to an existing situation.

正确答案：B,C,D

答案解析：

The correct answers are: It conflicts with the Companies Act; It increases a member's liability under an existing shareholding; It takes away rights that a person has already acquired by performing a contract.

The rules in this respect are complex, but the key restrictions are that alterations cannot conflict with the law, nor (as far as members are concerned) take away existing rights or impose increased liability.

Otherwise, an alteration may affect existing situations and a person whose contract is contained in the articles can only sue for damages, but not prevent the alteration.