你所有的努力，只为遇见更美好的自己。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习、复习基础知识点，遇到不懂的问题不要钻牛角尖。今天整理了LW科目Piercing the Corporate Veil（刺穿公司面纱）相关知识点，详见正文。

【内容导航】

Piercing the Corporate Veil-刺穿公司面纱

【知识点】

Piercing the Corporate Veil-刺穿公司面纱

Piercing the Corporate Veil-刺穿公司面纱

The corporate structure is the “veil” that protects the shareholders.

In some circumstances, the veil of incorporation allows people to evade their legal obligations, or use companies to commit frauds.

Therefore, there are exceptions to the general rule in Salomon v Salomon & Co. Under these exceptions, the veil is lifted, so that members/directors of a company can be held personally liable for company debts. When that veil is pierced (Ignoring separate personality), creditors may go after any personal assets.

走一步，再走一步，持之以恒，才能走出困境，到达理想的彼岸。以上就是为大家整理的LW科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自24年基础精讲班-Rocky Zhang第33讲

（本文为英华财教网原创文章，仅供考生学习使用，禁止任何形式的转载）

说明：因考试政策、内容等不断变化与调整，英华财教网提供的以上ACCA报名时间等信息仅供参考，请考生以官方公布的内容为准！