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Non-executive directors guidance

Guidance and reports from the ICAEW on the role and responsibilities of a non-executive

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.

Information overload: effective boards and committees in financial services

Financial Services Faculty Februray 2019

ICAEW provides practical recommendations to reduce the size of board packs and make them more effective for boards. Our proposals will enable board chairs, management, executives and non-executives to improve their own papers, ensure that responsibilities are clearly defined and make sure that non-executives do not have to deal with information overload. The proposals we provide work in the context of three overarching principles.

Wrongful trading

Helpsheet outlining the background to the development of the wrongful trading charge; explains the basic principles established by court action; and identifies those who may be liable in the event of a company insolvency.

Letter of appointment

This helpsheet considers the principles concerning letters of appointment for NEDs of UK companies and other incorporated bodies. It is written for members who are contemplating taking up such an appointment.

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