Corpore Governance Department
June 2020
This know-how guide outlines why appointing an employee director and directors’ use of social media have particular relevance during COVID-19. These suggestions can no longer be described as radical. Companies have shown far greater agility because much more significant changes have been made as a result of COVID-19.
Corporate Governance Department
May 2020
Directors should start using social media to engage with all stakeholders. Social media attracts an enormous number of users, including company employees, suppliers, and existing and new customers. In this ICAEW Connect and Reflect report, we describe the benefits of social media for directors.
Corporate Governance Department
April 2020
Practical guidance for directors on the importance of whistleblowing during the continually evolving COVID-19 crisis.
Corporate Governance Department
April 2020
This ICAEW guide for directors is intended to reassure directors that they have identified all relevant considerations for themselves and for their companies.
Business Law Department
October 2018
Further information on companies, directors and company law.
Business Law Department
2018
Directors are subject to a variety of sanctions for breach of their duties.
Business Law Department
October 2018
Directors have specific responsibilities in relation to operation of the company, including preparing annual reports and accounts.
Business Law Department
October 2018
The directors are ultimately responsible for the management of the company.
Business Law Department
October 2018
Directors are responsible for ensuring their company complies with requirements applicable to certain transactions, including raising money from shareholders.
Business Law Department
October 2018
If a company is in financial difficulty, directors have additional duties to their usual responsibilities.
Business Law Department
October 2018
Directors are responsible for the internal governance (or organisation) of the company.
Business Law Department
October 2018
There are specific rules that apply to certain transactions between the company and its directors.
Business Law Department
October 2018
Directors have seven general duties under the Companies Act 2006.
Corporate Governance Department
October 2018
In this Connect and Reflect report, ICAEW urges boards to consider the value that employee directors can bring to their organisation. The publication explains the role and responsibilities of employee directors and outlines a five-point action plan that should enable boards to take this step to improve their corporate governance.
TAXguide 05/15
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
Professional Standards Department
Updated October 2018
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.
Professional Standards Department
These concern when a director can engage in public practice.
Business Law Department
2011
Guidance on the meaning and application of the 'adequate accounting records' requirement in section 386.
Business Law
October 2010
One of the key aims of the Bill is to provide a statutory statement of directors’ duties. These new duties were introduced from 1 October 2007. In codifying directors’ duties, the Government’s intention was for the most part not to change them but to establish good business sense for companies to embrace wider social responsibilities.