ICAEW.com works better with JavaScript enabled.

The board and committees

Access articles, webcasts and other resources on the board and committees.

Key content

Library resources

ICAEW's Library and Information Service hosts a collection of books, articles, guides and links on the board and committees.

Some of these resources are only available to ICAEW members. You will need to log in to the site to access them:

A decree from on high

With a handful of high-profile cases giving business a bad name, David Craik asks the experts if a new governance code is necessary.

Non-executive directors

A selection of books, articles and guides for and about non-executive directors including sources of guidance and good practice.

Directors

On this page you can find articles, books and online resources providing guidance for company and financial directors. They can help you to identify best practices, techniques and tools to apply to your business.

Higgs report

Derek Higgs was appointed to lead an independent review of the role and effectiveness of non-executive directors in April 2002. The final report was published on 20th January 2003. The FRC published good practice suggestions from the report in June 2006; this guidance has since been withdrawn and replaced by the FRC Guidance on Board Effectiveness.

Greenbury report

The Greenbury report was published on 17 July 1995. The report sought to identify good practice in determining directors' remuneration and to provide a code of practice for UK PLCs.

FRC Guidance on board effectiveness

The FRC published guidance on board effectiveness to encourage the boards of listed companies to consider how they can lead their companies most effectively. This guidance replaced the 2006 publication 'Suggestions for good practice from the Higgs Report'.

Tyson report

The Tyson Report was commissioned by the Department of Trade & Industry (DTI) and published on 19 June 2003. The report looked at how companies might recruit non-executives from a wider pool of talent and followed the directive from the Higgs Review for the group to 'describe the profile of relevant skills and experience that make an effective non-executive director with a non-commercial background'.

Codes and reports

The early 1990s saw increasing calls for standards in corporate governance to be raised in the wake of the BCCI and Maxwell cases. Since then, there have been a number of key reports on corporate governance in the UK which you can access through the links on this page.

Women on boards

In February 2011 the Department for Business, Innovation & Skills (BIS) published an independent review into female representation on UK corporate boards by Lord Davies of Abersoch.

FRC Guidance on Audit Committees

The FRC Group on Audit Committees, chaired by Sir Robert Smith, was tasked with developing the guidance on audit committees in the Combined Code. The group's report, commonly referred to as the Smith Guidance or the Smith Report, was published on 20 January 2003 and codified the role of audit committees. It was subsequently revised and is now known as the FRC Guidance on Audit Committees.

Showing 10 of 14 items