ICAEW.com works better with JavaScript enabled.

Members in business

83 of FTSE 100 companies have an ICAEW member on their board and our members work as accountants in businesses across the world.

They have to comply with many of the same regulations as members in practice: the duty to report misconduct, the Code of Ethics and CPD regulations. This section also contains advice on responsibilities relating to defaults and unlawful acts encountered in professional work; accountants and legal services; and acting as a trustee or director.

Change from FSA to FCA

The change from Financial Services Authority (FSA) to Financial Conduct Authority (FCA) is not yet reflected in this section of the ICAEW Regulations, Standards and Guidance pages. It will appear following the next full update of this section of the regulations.

ICAEW's guide to directors' duties and responsibilities

This ICAEW guide provides an overview of directors' duties and responsibilities, including on internal governance, transactions between a company and its directors or shareholders, and corporate administration. It also covers responsibilities in relation to insolvent or financially challenged companies, as well as penalties for breach of directors' responsibilities.