Need to know
ICAEW's guide to directors' duties
This guide provides an overview of directors' duties and responsibilities. It covers responsibilities in relation to insolvent or financially challenged companies, as well as penalties for breach of directors' responsibilities.
Company directors
TNFD guide affirms nature as a director’s duty
- Article
- Jun 2025
- ICAEW Insights
The first in a series of new guides from the global taskforce helps board members ask better questions about senior management teams’ strategic approach to nature issues.
Exclusive
CORPORATE GOVERNANCE
Corporate Governance Reform are we there yet? The Audit Committee and Auditor view
- Article
- May 2025
- ICAEW
In this session at the ICAEW Corporate Governance Conference 2025, the panel explored whether recent regulatory and legislative developments have put us in a better position on external audit and corporate governance than we were Pre-Carillion - ie, will we be better able to prevent sudden disorderly corporate collapses?
How to embed Nature as a stakeholder in your business
- Article
- Oct 2024
- ICAEW Insights
Embedding nature as a stakeholder in your business could allow you to better fulfil your ESG obligations, directors’ duties and sustainability reporting responsibilities. But how does it work?
No limit to the liability of company directors
- Article
- Aug 2024
- ICAEW Insights
Personal liability to the tune of £18m is the sobering outcome in a case against two former directors of BHS.
IoD code of conduct for directors needs teeth, ICAEW warns
- Article
- Jun 2024
- ICAEW Insights
ICAEW expresses concerns about the effectiveness of a voluntary code with no enforcement mechanism or register of signatories.
IAASB and IESBA seek candidates for board roles
- Article
- Jan 2024
- ICAEW Insights
The International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants are looking for skilled applicants to fill board appointments.
CPD Training courses
Stay on top of the rapidly evolving corporate governance landscape and discover how to be a high-performing board director.
Corporate governance courses All CPD courses 
Non-Executive Directors
Exclusive
Updated FRC Guidance on NED remuneration
- Article
- Dec 2025
- ICAEW
On 5 November, the Financial Reporting Council (FRC) issued updated guidance on non-executive director (NED) remuneration to clarify the existing position in the UK Corporate Governance Code 2024 (the Code).
How much is too much for an NED salary?
- Article
- Aug 2024
- ICAEW Insights
More technical expertise, an increased time commitment and greater professional risk – the demands placed on NEDs have ramped up, but remuneration has remained unchanged. Is it time for a pay rise?
Demystifying the role of NEDs in the public sector
- Article
- May 2024
- ICAEW Insights
Chartered accountants possess many of the skills required to be an effective NED in the public sector. We explain what the role entails, how interested members can find vacancies and why they are so desperately needed.
CORPORATE GOVERNANCE COMMUNITY
Exploring governance - What is the role of a NED?
- Article
- Jun 2023
- David Levenson
As governance codes have developed, the role played by non-executive directors (NEDs) on boards has become more prominent and exposed. In his series reflecting on how to create a high performing board, executive coach David Levenson outlines the responsibilities of NEDs.
Exclusive
CORPORATE GOVERNANCE COMMUNITY
Taking on the role of ‘Non-Executive Director’… boards do need You!
- Article
- Sep 2021
- Louis Cooper
The role of the Non-Executive Director (‘NED’) can be both challenging and rewarding, but it is important to know what you are getting into.
Taking on the role of ‘Non-Executive Director’… boards do need you!
- Article
- Jul 2021
- Louis Cooper
Six simple tips to consider on the path to becoming a Non-Executive Director (NED). The role is critical to a well-run company and boards are waking-up to the need to find the next generation NEDs.
How CFOs create a fairer future
Read our interviews with CFOs on how their role is changing. Access the CFO fairer future toolkit to help CFOs navigate the changing demands and how to make the most of it.
CFO fairer future toolkit 
Company secretary
2026: Companies House and start of AML supervision changes
- Article
- Jan 2026
- ICAEW Insights
AML supervision will shift to the FCA in 2026, and Companies House changes will continue, explains ICAEW's Economic Crime Manager Mike Miller.
2026: ICAEW experts look ahead
- Article
- Jan 2026
- ICAEW Insights
ICAEW experts preview what lies ahead for accountancy, business and the economy in 2026. Find out what we think will happen in the fields of audit and assurance, corporate finance, corporate governance, corporate reporting, sustainability and tax.
CHARITY COMMUNITY
Charity Conference 2026 – making sense of new reporting requirements
- Article
- Nov 2025
- Kristina Kopic
As the year draws to a close, charity reporting and governance is full of opportunity and change. From a new Charities SORP, new financial thresholds, and the launch of the first global reporting standard for non-profits, to a substantially refreshed Charity Governance Code and new finance resources for trustees, now is a good time to take stock and prepare for what’s ahead.
Six steps to strengthen governance ahead of new Provision 29 requirements
- Article
- Oct 2025
- ICAEW Insights
Corporate governance is at a crossroads. Experts warn that frameworks that once looked robust are no longer enough, particularly as revisions to Provision 29 come into force in January 2026.
ID verification is here – everything directors need to know
- Article
- Oct 2025
- ICAEW Insights
Companies House ID Verification started on 18 November for new directors and persons with significant control, and members of limited liability partnerships. Here’s a breakdown of what directors should consider.
ID verification is here – everything accounting firms need to know
- Article
- Oct 2025
- ICAEW Insights
Companies House ID verification started on 18 November. While some clients will just need a reminder, others might require more support. See key information and support for those considering offering verification services.
Chair of the board
PROFESSIONAL STANDARDS DEPARTMENT
ICAEW appoints new Regulatory Board Chair
- Article
- May 2025
- Professional Standards Department
Parjinder Basra has been appointed as the new chair of the ICAEW Regulatory Board (IRB). The IRB is responsible for oversight of ICAEW’s regulatory and disciplinary work to ensure that it is acting in the public interest and strengthening trust in the profession.
PROFESSIONAL STANDARDS DEPARTMENT
ICAEW appoints new Regulatory Board Chair
- Article
- Aug 2024
- Professional Standards Department
Paul Brooks has been appointed as the new chair of the ICAEW Regulatory Board (IRB) with Catherine Boyd and Kaysen Pyndiah also appointed as new members. The IRB is responsible for oversight of ICAEW’s regulatory and disciplinary work to ensure that it is acting in the public interest and strengthening trust in the profession.
The Board Scorecard: shifting the climate conversation
- Article
- Apr 2022
- ICAEW Insights
Board chairs and non-executive directors wanted a simpler way to benchmark their progress towards net zero. The new Chapter Zero Board Scorecard is the result.
CORPORATE GOVERNANCE COMMUNITY
9 Traits of an effective Audit Committee
- Article
- Sep 2018
- Corporate Governance Community
Having an effective Audit Committee is essential for good corporate governance as it leads on financial reporting, internal controls, risk management and external audit functions.