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Company directors articles and features

Articles and feature from the ICAEW on the role and responsibilities of company directors

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Ensuring the Section 172 statement is actually used

ICAEW Insights

While the Section 172 statement is almost three years old, a lot of work remains to ensure it provides decision-useful information for stakeholders and guarantee its original aim of enhancing trust is met.

Bridging the gap: the value of Section 172 statements

ICAEW Insights

What information investors want to see in relation to reporting on stakeholders, and how key decisions take their perspectives into account, has been clarified by the FRC’s FR Lab. Its report highlights the value of the Section 172 statement.

Restoring trust in audit and corporate governance: what does the BEIS White Paper mean for company directors?

A key dimension of the reform package is the wider impact it will have on boards and company directors.

An interview with a WiL participant

ICAEW’s WiL leadership programme is for women working across practice, industry and public sectors in senior management, partner or board roles. In this interview, Jo Clube, Head of Technical Accounting at Aviva, shares her account on why she enrolled on WiL.

An interview with a WiL participant

ICAEW's Women in Leadership (WiL) programme is designed to help women in senior management, partner or board roles refine and craft their authentic leadership style. In this interview, Dianna MacDuff, Head of Business Development at British Sugar shares why she enrolled on WiL.

The small practice approach to the future of audit


29 January 2021: Barry Au moved from big firm audit into a director role at small practice Wisteria Accountants. He explains how collaboration, technology and how audit can contribute to the greater good, as part of a series of articles based on themes from ICAEW’s Audit Manifesto.

How to improve your s172 statement

Financial Reporting Faculty January 2021

22 January 2021: ICAEW’s Financial Reporting Faculty reflects on what preparers of large companies’ reports can do to make their Section 172 statements more meaningful and wide-reaching in the upcoming financial reporting period.

Uncertain times

Outlining key findings from the Financial Reporting Lab's reports on reporting in times of uncertainty and s172 disclosures.

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