The role of Chartered Accountants who act as non-executive directors
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
Non executive directors
Find out more about the role and responsibilities of a non-executive director
Need to know
In this section
Articles and features
Exploring governance - why join a board?
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.
FTSE boards failing to promote women into executive roles
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.
The Board Scorecard: shifting the climate conversation
Board chairs and non-executive directors wanted a simpler way to benchmark their progress towards net zero. The new Chapter Zero Board Scorecard is the result.
Securing an NED role may be harder than you think
The non-executive director’s role has changed considerably in recent years. Boards are seeking people with exactly the right expertise.
Guidance
Sharpening the focus on corporate fraud: an audit committee perspective
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.
10 questions NEDs should be asking about LIBOR transition
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.
Answering questions from "The changing landscape of job hunting" webinar
Neil French and Dawn White answer questions raised in the recent webinar.
Avoiding information overload insurance
In our 2019 report Information overload: effective boards and committees in financial services we outlined what executives, management and non-executives can do to make board meetings and board packs more effective.
Webinars and other recordings
Plotting your NED career
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.
Routes to corporate NED roles
Discover the route to corporate NED roles and look at what recruiters are looking for on your CV.
Being on Board – how to excel as a NED
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.
Practical tips for securing that elusive NED role
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 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 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.
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 Acceptable usage terms.
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.
Industry press
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.
What is the role of the non-executive director?
Guidance on the role of the non-executive director published by the Institute of Directors. Further publications on Corporate Governanceare available from their website.
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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