Articles & features
Provision 29 dry runs: a way to engage the board?
- Feb 2026
As part of the Corporate Governance Faculty’s Provision 29 series, this article examines the merits of conducting a dry run ahead of next year’s declaration and considers the role of audit committee chairs in engaging the full board.
How are boards thinking about assurance for Provision 29?
- Feb 2026
After boards approve the framework for matching principal risks to material controls for Provision 29, their next step is defining the assurance structures to give them confidence that those controls are working effectively.
How to define material controls for Provision 29
- Feb 2026
- ICAEW Corporate Governance Faculty
In the second Corporate Governance Faculty article on Provision 29, experienced audit committee chairs share the three key questions boards are asking about defining and matching principal risks and material controls.
Will Provision 29 prove valuable?
- Feb 2026
- ICAEW Corporate Governance Faculty
The first in a five-part Corporate Governance Faculty series looking at Provision 29, this article considers how it can be a source of business value when approached by boards in the right way.
ICAEW appoints new Regulatory Board Chair
- May 2025
- Professional Standards Department
Parjinder Basra has been appointed as the new chair of the ICAEW Regulatory Board (IRB). The IRB is responsible for oversight of ICAEW’s regulatory and disciplinary work to ensure that it is acting in the public interest and strengthening trust in the profession.
ICAEW appoints new Regulatory Board Chair
- Aug 2024
- Professional Standards Department
Paul Brooks has been appointed as the new chair of the ICAEW Regulatory Board (IRB) with Catherine Boyd and Kaysen Pyndiah also appointed as new members. The IRB is responsible for oversight of ICAEW’s regulatory and disciplinary work to ensure that it is acting in the public interest and strengthening trust in the profession.
ICAEW Council votes for governance changes
- May 2023
- ICAEW Insights
ICAEW Council has approved a series of recommendations to modernise and strengthen the Institute’s governance.
The Board Scorecard: shifting the climate conversation
- Apr 2022
- ICAEW Insights
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.
Guidance
PROFESSIONAL STANDARDS DEPARTMENT
IRB terms of reference - 1 June 2024
- Regulations
- Aug 2024
- PDF (149kb)
These are the terms of reference for the ICAEW Regulatory Board, effective from 1 June 2024.
FINANCIAL SERVICES FACULTY
Information overload: effective boards and committees in financial services
- Thought leadership report
- Feb 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 certain that non-executives do not have to deal with information overload. The proposals we provide work in the context of three overarching principles.
CPD Training courses
Stay on top of the rapidly evolving corporate governance landscape and discover how to be a high-performing board director.
Corporate governance courses All CPD courses 
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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.
Exclusive
Leadership
- eBook chapter
- 2025
- Andrew Chambers
- Bloomsbury Professional
- Corporate Governance Handbook
A chapter focusing on effective leadership by the board and its members.
Exclusive
Checklist to benchmark corporate governance practice in the context of the UK Corporate Governance Code
- eBook chapter
- 2025
- Andrew Chambers
- Bloomsbury Professional
- Corporate Governance Handbook
A checklist for board evaluators, company chairs and company secretaries seeking to benchmark their corporate governance practice in light of the standards set out in the UK Corporate Governance Code.
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
Exclusive
Board leadership
- 2024
- Richard Leblanc (Editor)
- ICAEW
- Handbook of Board Governance
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 10 looks at various aspects of leadership from chair of the board and board subcommittees and gives role descriptions of both, as well as leadership guidance and a checklist for directors.
Exclusive
The chairman of the board
- 2017
- ICSA Publishing
- ICSA Publishing
- The ICSA Corporate Governance Handbook
Chapter 11 looks at the Chairman's role in governance and their role on the board and the chair's interaction with CEO, company secretary, senior independent director (SID) and shareholders.
Exclusive
Driven to the brink: why corporate governance, board leadership and culture matter
- 2017
- Alicia Micklethwait, Patricia Dimond
- Palgrave
A collection of stories about how inadequate governance and flawed culture caused a massive destruction of shareholder value.
Exclusive
Charity Law and Governance: A Practical Guide
- 2017
- PDF (694kb)
- Cecile Gillard | Kirsty Semple
- ICSA Publishing
A guide to the legal and regulatory framework within which both registered and unregistered charities in England and Wales operate
Exclusive
How to Run a Charity enhanced
- 2017
- PDF (595kb)
- Cecile Gillard
- ICSA Publishing
This guide offers practical support and advice to anyone involved in the management and administration of charities
Exclusive
Corporate governance handbook
- 2017
- PDF (2,211kb)
- Bernadette Barber | Barbara Allen
- ICSA Publsihing
The Handbook provides full explanations of the statutory and regulatory regime applicable to listed companies but also, for the first time, addresses how governance best practice might be applied by private companies, including subsidiaries,
Exclusive
Directors' meetings and resolutions
- 2016
- Douglas Armour
- ICSA Publishing
- Company Secretarys Handbook
An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. Chapter 9 of the handbook - Directors' meetings and resolutions - looks at procedures around appointment of committees, board meetings minutes and the role of the company secretary in relation.
Exclusive
Good boardroom practice: a guide for directors and company secretaries
- 2016
- Douglas Armour
- ICSA Publishing
- Company Secretarys Handbook
An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. Appendix 3 - Good boardroom practice: a guide for directors and company secretaries
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.
Useful links
The UK Corporate Governance Code
- Jan 2024
- Financial Reporting Council
UK Corporate Governance Code 2024 (for accounting periods on or after 1 January 2025): Section 1: Board leadership and company purpose and Section 2 – Division of responsibilities
UK Corporate Governance Code 2018. Section1: Board leadership and company purpose and Section 2: Division of responsibilities
A guide to separating the roles of CEO and chair
- Jun 2020
- Legal & General
A brief guide from Legal & General Investment Management (LGIM) outlining the why the roles of chair and CEO should not be combined.
Guidance on board effectiveness
- Jul 2018
- Financial Reporting Council
Guidance published by the FRC in July 2018 'to stimulate boards thinking on how they can carry out their role and encourage them to focus on continually improving their effectiveness.' The role of the chairman is one of the issues covered in Section 2.
The chair's challenge series
- Jun 2018
- Association of Chairs
A series of briefings and events aimed at third sector chairs. Recent briefing have included: Making board committees work; Managing difficult board dynamics; Navigating risk; Successfully appraising your CEO. Registration required to download briefings.
Disclaimer
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