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Non executive directors

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

In this section

Seven reasons why a board role can boost your career

There is a lot of focus on how to get non-executive director (NED) positions on corporate boards and the best way to build a portfolio career – but many professionals don’t realise the value of laying the groundwork for success at this level much earlier in their careers.

How to find the right NED

The right non-executive directors can bring great value to board meetings, but the wrong ones can bog an organisation down in a quagmire of corporate governance, says Oliver Cummings.

10 questions NEDs should be asking about climate change in financial services

Climate change is firmly on the board agenda, but it can be challenging to ask the right questions about new rapidly changing risks. ICAEW’s Financial Services Faculty and the Sustainability team highlight 10 questions non-executive directors can ask to get a robust conversation going and help drive strong governance.

Financial Reporting - who does what

This overview explains in simple terms who does what in the financial reporting system for UK companies with full main market listings, providing context for the current inquiry into audit, including the Brydon, Kingman, CMA and BEIS reviews.

Webinars and other recordings

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

Reduce the size of board packs

Following the publication of the Financial Services Faculty’s Information Overload Report earlier this year Hitesh Patel non-executive director at Aviva and chair of the ICAEW Insurance Committee and Zsuzsanna Schiff discuss how board packs can and should be improved

Succession planning for Boards, Executives and NEDs… it’s now a must have not a nice to have!

Succession planning for board members, both senior executives & NEDS – it’s an area that is often on the to do list but needs to be documented, shared and reviewed. A panel of respected board members and specialist advisors consider the current state of play and what organisations need to do to be on the front foot.

Ebooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA and Credo 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.

Joining the right board: due diligence for prospective directors

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. Appendix 2 is the ICSA Guidance Note: Joining the right board: due diligence for prospective directors

Non-executive director's handbook (4th edition)

An essential source of reference and route map for the position of Non-executive director. Contains case studies and checklists throughout.

Non-executive directors

Chapter 13 details the role of the NED, their place on the board, terms of engagement and their evaluation.

Penalties for breach of duty

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. Chapter 13 covers the penalties for breach of duty.

Statutory statement of director's duties

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. Chapter 13 covers the penalties for breach of duty.

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.

NEDS - monitors to partners

Report that looks at the shortcomings of the current approach to the role of NEDs and to corporate governance generally - "the need to shift the focus of non-executive directors from risk mitigation to promoting long-term success"

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