Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What role do sub-committees serve within parent committees?

1. To create entirely new committees

2. To relieve the parent committee of routine tasks

3. To manage external relations

4. To conduct high-level decision making

The correct answer is: To relieve the parent committee of routine tasks

Sub-committees are specifically designed to handle a portion of the work done by parent committees, allowing these main committees to focus on more strategic or high-level issues. By taking on routine tasks, sub-committees enhance efficiency and effectiveness, enabling the parent committee to allocate more time and resources to critical decisions and overall governance of the organization. While the other options describe potential functions that committees might be involved in, they do not accurately reflect the primary purpose of sub-committees. Creating entirely new committees would typically require additional approval and consideration from the parent committee itself. Managing external relations often falls under the entire committee's scope rather than being a function designated primarily to sub-committees. While sub-committees may contribute to decision making, the phrase "high-level decision making" is more aligned with the responsibilities of the parent committee, which typically involves strategic oversight rather than the routine operational tasks that sub-committees are designed to manage.