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Company Directors guidance

Guidance and reports from the ICAEW on the role and responsibilities of a company director

Displaying 1-15 of 15 results
Exclusive CORPORATE REPORTING FACULTY FACULTIES ONLINE INTERNATIONAL ACCOUNTING AUDITING AND ETHICS Strategic Report and Directors Report Factsheet
  • Helpsheets and support
  • Aug 2023
  • PDF (516kb)
This factsheet provides an overview of the scope and content requirements for the strategic report and directors’ report for UK companies. This applies to both UK GAAP and IFRS reporters.
CORPORATE GOVERNANCE CONNECT AND REFLECT Why company directors should use social media
  • Thought leadership report
  • May 2020
  • PDF (1,312kb)
  • Corporate Governance Department
Directors should start using social media to engage with all stakeholders. Social media attracts an enormous number of users, including company employees, suppliers, and existing and new customers. In this ICAEW Connect and Reflect report, we describe the benefits of social media for directors.
CORPORATE GOVERNANCE Coronavirus: How can directors support effective whistleblowing in the current crisis?
  • Helpsheets and support
  • Apr 2020
  • Corporate Governance Department
Practical guidance for directors on the importance of whistleblowing during the continually evolving COVID-19 crisis.
BUSINESS LAW Directors' responsibilities for transactions with shareholders
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Directors are responsible for ensuring their company complies with requirements applicable to certain transactions, including raising money from shareholders.
BUSINESS LAW Directors' responsibilities for corporate administration
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Directors have specific responsibilities in relation to operation of the company, including preparing annual reports and accounts.
BUSINESS LAW Consequences of breach of directors' responsibilities
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Directors are subject to a variety of sanctions for breach of their duties.
BUSINESS LAW Directors' responsibilities if a company is in financial difficulty and dealing with investigations
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
If a company is in financial difficulty, directors have additional duties to their usual responsibilities.
BUSINESS LAW Companies, directors and company law
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Further information on companies, directors and company law.
BUSINESS LAW Directors' responsibilities for the activity of a company generally
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
The directors are ultimately responsible for the management of the company.
BUSINESS LAW Transactions between a company and its directors
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
There are specific rules that apply to certain transactions between the company and its directors.
BUSINESS LAW Seven general directors' duties owed to a company
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Directors have seven general duties under the Companies Act 2006.
BUSINESS LAW Directors' responsibilities for internal governance
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Directors are responsible for the internal governance (or organisation) of the company.
PROFESSIONAL STANDARDS DEPARTMENT ICAEW's guide to directors' duties and responsibilities
  • Regulations
  • Mar 2011
  • Professional Standards Department
This ICAEW guide provides an overview of directors' duties and responsibilities, including on internal governance, transactions between a company and its directors or shareholders, and corporate administration. It also covers responsibilities in relation to insolvent or financially challenged companies, as well as penalties for breach of directors' responsibilities.
BUSINESS LAW TECHNICAL RELEASE Guidance for directors on accounting records under the Companies Act 2006 (TECH 01/11)
  • Technical release
  • Jan 2011
  • PDF (51kb)
  • Business Law Department
Guidance on the meaning and application of the 'adequate accounting records' requirement in section 386.
BUSINESS LAW Directors' duties and derivative actions
  • Helpsheets and support
  • Oct 2010
  • Business Law
One of the key aims of the Bill is to provide a statutory statement of directors’ duties. These new duties were introduced from 1 October 2007. In codifying directors’ duties, the Government’s intention was for the most part not to change them but to establish good business sense for companies to embrace wider social responsibilities.
Displaying 1-15 of 15 results