ICAEW.com works better with JavaScript enabled.

This is exclusive content

Management role

Technical helpsheet explaining what is meant by ‘playing any part in management or decision making’ for the purposes of the FRC Ethical Standard.

Issued: January 2017
Last reviewed: August 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members interpret ‘management role’ and ‘playing any part in the management or decision making of an audited entity’ in the FRC Ethical Standard.