On this page members of the Corporate Governance Community can find more information on the role of chartered accountants who act as non-executive directors
Aimed at non-executive directors who must exercise independent judgement.
An essential source of reference and route map for the position of Non-executive director. Contains case studies and checklists throughout.
7 January 2021: Following a webinar with HMRC’s Jim Harra last year, ICAEW’s series on how to be a non-executive director in the public sector continues in 2021.
Articles and features
The non-executive board and the task of the net-zero transition are perfect bedfellows, according to Chapter Zero’s Chief Executive.
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.
In his first article looking at the importance of governance and the role of board members, executive coach David Levenson explains that joining a board can boost your confidence and your career prospects, while supporting a more sustainable future for all.
Despite progress in hiring women as non-executive directors, boards continue to miss opportunities to create robust female talent pipelines to the top executive jobs.
ICAEW members who undertake NED roles are affected by the changes to ICAEW's Continuing Professional Development (CPD) Regulations, even when they are otherwise retired. Read through this case study to find out more about CPD obligations for NEDs.
This is the second of two interview-based publications about fraud. In this report, the Audit and Assurance Faculty considers audit committee perspectives on corporate fraud and how it can be better prevented and detected.
ICAEW’s Financial Services Faculty highlight 10 questions non-executive directors can ask to build a robust conversation around how their business is responding to the change. Therefore, the imminent change to LIBOR and its replacement with overnight rates will be far-reaching.
Neil French and Dawn White answer questions raised in the recent webinar.
Webinars and other recordings
How ICAEW and NEDA can support your Non-Executive career. Join us to hear the latest trends and developments related to NED and board-level activities.
Discover the route to corporate NED roles and look at what recruiters are looking for on your CV.
Following on from our webinar about how to land your first NED role, this webinar from ICAEW explores how to prepare for being on a board and what you will discover when you arrive in the boardroom.
This webinar will count through the steps that accountants need to take in preparation for securing that elusive NED position. Getting a NED role isn’t straightforward. There is tough competition out there and surveys have shown that the great majority of positions may never be widely advertised. The mindset and preparation required to be a successful NED is very different from job hunting and requires an organised approach.
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 Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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 Accounting and Tax Service.
Chapter on the uniqueness of the non-executive director’s role and its impact on company performance.
A chapter analysing what makes boards effective, including achieving boardroom diversity and the role of board reviews.
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Explains the key elements of a listed company's annual report and accounts.
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.
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.
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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
Patrick McKenna explains why NEDs can provide any law firm with a number of benefits.
This paper studies the effect on company performance of appointing non-executive directors that are also executive directors in other firms.
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.
UK Corporate Governance Code 2024 (for accounting periods on or after 1 January 2025) and UK Corporate Governance Code 2018. The role of non executives is referred to throughout.
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.
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.
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