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Non executive directors

Find out more about the role and responsibilities of a non-executive director

In this section

Why boards need to address the generation gap

As many governments have taken action to improve the gender diversity on boards, James McMillan, a Non-Executive Director of the Stockport Credit Union, believes that more needs to be done to attract younger people to these roles.

Audit committees in Europe

This report expands our examination to audit committees in a further six EU countries, spread across the centre and south, with various corporate governance traditions and different sized capital markets – namely Belgium, Cyprus, Greece, Malta, The Netherlands and Portugal.

Webinars and other recordings

Current issues for IPs

This on-demand session from experts at Manolete Partners PLC covers several topics of interest to IPs, including the suspension of wrongful trading and directors’ duties, important recent cases, and the Corporate Insolvency and Governance Act.

7 reasons why being on a board is good for your career

This webinar is open to all and will benefit any member who is wishing to build their governance experience, regardless of gender

Disclaimer: The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Do non-executive directors add value?

Chapter on the uniqueness of the non-executive director’s role and its impact on company performance.

The effective board

A chapter analysing what makes boards effective, including achieving boardroom diversity and the role of board reviews.

Non-Executive Directors (NEDs)

Chapter on remuneration for non-executive directors (NEDs), providing market data and best practice guidance.

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Ebooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students.  Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com

Accounting principles for non-executive directors

Explains the key elements of a listed company's annual report and accounts.

Director's guide (5th edition)

The ICSA Director's Guide explains all the core duties and liabilities of being a director from appointment to resignation, including disclosures, shareholder relations and corporate governance.

Employment and self-employment

This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

The Library & Information Service provides a collection of articles as a benefit of membership. Please log in to view these articles. If you are unable to access the articles, please see our Help and support page or contact library@icaew.com.

How to.. become a non-executive director

The article discusses role of a non-executive director to companies. Topics discussed include advantage of experience and independence of mind to challenge and improve the governance or direction of the business

Why law firms need non-executive directors

Patrick McKenna explains why NEDs can provide any law firm with a number of benefits.

Performance effects of appointing other firms executive directors

This paper studies the effect on company performance of appointing non-executive directors that are also executive directors in other firms.

5 ways to... get the most out of non-execs

Experienced NED Gerry Brown offers advice on how companies can best utilise their non-executive directors. Here's five areas NEDs should be focusing on.

Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Useful links

The non executive director role

CIPD factsheet on the role, responsibilities and duties of a non-executive director, plus the liabilities a NED is likely to face. Requires free registration to view.

Sample non-executive director’s appointment letter

Revised guidance note from the Institute of Chartered Secretaries and Administrators (ICSA), which provides an initial checklist of elements a company may wish to cover in its non-executive director appointment letters. It has been updated to reflect the 2018 versions of the UK Corporate Governance Code and Guidance on Board Effectiveness.

UK Corporate Governance Code

An updated version of the UK Corporate Governance Code was published by the FRC in July 2018. The new Code applies to accounting periods beginning on or after 1 January 2019. The role of non executives is referred to throughout.

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