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.
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.
Eyes wide open - directorship pitfalls
- Article
- Jun 2023
- Bloomsbury Professional Online
Mark McLaughlin, from the Bloomsbury Accounting and Tax Service, highlights the salutary tale of an accountant who accepted the role of company director in another individual’s business but later regretted it.
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
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.
Net zero is a chance to say yes
- Article
- Apr 2024
- Andy Boteler, Director of Finance at Riverford Organic Farmers
Andy Boteler is Director of Finance at Riverford Organic Farmers, is Senior Independent Director and Chair of Audit and Remuneration Committee at LungLife AI and is Chair of Audit Committee at Octopus AIM VCT PLC. Here, he shares his perspective on what it means to be an FD in a purpose-led, employee-owned organisation.
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
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.
CHARITY COMMUNITY
Small charity trustees – are you prepared for the regulatory changes?
- Article
- Aug 2025
- Kristina Kopic
If you are a trustee of a small charity, you may feel daunted by all the changes that are coming: the next Charities SORP, the new financial thresholds, the changes at Companies House and many other developments that may affect your charity and its governance processes. Small charity trustees often take a more hands-on role in preparing for regulatory changes, so it’s critical you stay informed. We are here to help you!
PROFESSIONAL STANDARDS DEPARTMENT
ACSPs: meeting the Companies House IDV standard
- Article
- Aug 2025
- Professional Standards Department
In our second article on the new Authorised Corporate Service Provider (ACSP) scheme at Companies House, we delve further into identity verification (IDV) and discuss what you need to do if you decide to offer verification services to your clients.
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.