ICAEW.com works better with JavaScript enabled.

Non-executive directors guidance

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

Displaying 1-18 of 18 results
CPD: non-executive director (NED)
  • Helpsheets and support
  • Jun 2023
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.
Sharpening the focus on corporate fraud: an audit committee perspective
  • Report
  • May 2023
  • PDF (803kb)
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.
FSF BANKING FSF INSURANCE FSF INVESTMENT MANAGEMENT FINANCIAL SERVICES FACULTY 10 questions NEDs should be asking about LIBOR transition
  • Helpsheets and support
  • Aug 2020
  • PDF (155kb)
  • John Mongelard
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
  • Helpsheets and support
  • Jun 2020
  • Portfolio Careers Community
Neil French and Dawn White answer questions raised in the recent webinar.
Exclusive Avoiding information overload: banking
  • Helpsheets and support
  • Dec 2019
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.
Exclusive Avoiding information overload insurance
  • Helpsheets and support
  • Dec 2019
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.
SUSTAINABILITY Is Climate Change a Board issue?
  • Report
  • Nov 2019
  • Sustainability
Given the far-reaching impact and implications, of climate change there is a need for boards to better understand how it is likely to affect their organisations and sectors so they can make better informed and more strategic decisions. However in a recent survey of ICAEW’s UK business members (Jun/July 2019), only 37% were aware of the World Economic Forum’s Climate Governance Principles and only 15% were aware of the FSB’s Taskforce on Climate Related Financial Disclosures.
INTERNATIONAL Audit committees in Europe
  • Report
  • Nov 2019
  • PDF (1,368kb)
  • European Affairs
This report expands our examination to audit committees in a further six EU countries, spread across the centre and south, with various corporate governance traditions and different sized capital markets – namely Belgium, Cyprus, Greece, Malta, The Netherlands and Portugal.
FINANCIAL SERVICES FACULTY SUSTAINABILITY ICAEW KNOW-HOW 10 questions NEDs should be asking about climate change in financial services
  • Helpsheets and support
  • Sep 2019
  • PDF (145kb)
  • Financial Services Faculty, Sustainability Team
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.
AUDIT AND ASSURANCE FACULTY Financial Reporting - who does what
  • Thought leadership report
  • Mar 2019
  • PDF (893kb)
  • Audit and Assurance Faculty
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 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.
Exclusive BUSINESS AND MANAGEMENT FACULTY SPECIAL REPORT Special Report 56: Soft skills that FDs need
  • Report
  • Mar 2017
  • PDF (5,953kb)
  • Finance & Management Faculty
A special report looking at the soft skills that FDs need to succeed
CORPORATE GOVERNANCE COMMUNITY The role of Chartered Accountants who act as non-executive directors
  • Helpsheets and support
  • Dec 2016
  • Corporate Governance Community
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
Exclusive CORPORATE GOVERNANCE COMMUNITY TECHNICAL ADVISORY SERVICES HELPSHEET Letter of appointment
  • Helpsheets and support
  • Mar 2012
  • PDF (201kb)
  • Non-Executive Directors Group
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.
ETHICS Non-executive directors case studies
  • Helpsheets and support
  • Jan 2012
  • Ethics Department
Aimed at non-executive directors who must exercise independent judgement.
CORPORATE GOVERNANCE The buck stops here? New challenges for audit committees
  • Report
  • Oct 2011
  • PDF (1,068kb)
  • Corporate Governance Department / BDO
An analysis of audit committee reporting
AUDIT AND ASSURANCE FACULTY AUDIT QUALITY FORUM Auditor Reporting
  • Report
  • Feb 2007
  • PDF (425kb)
  • Audit Quality Forum
This paper considers whether the wording of the audit report satisfies shareholders' expectations. It considers the information that auditors communicate and how this reflects audit purpose, the expectations of shareholders and the need for further enhancement of confidence in the independent audit. The paper sets out the working group's key recommendations for improving the audit report.
AUDIT AND ASSURANCE FACULTY GUIDANCE FOR AUDIT COMMITTEES Evaluating your auditors
  • Helpsheets and support
  • May 2003
  • PDF (130kb)
  • Audit and Assurance Faculty
Guidance for audit committees: Guidance to assist non-executive directors on audit committees to gain an understanding of the provisions of the Combined Code on Corporate Governance
Displaying 1-18 of 18 results