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Non-executive directors guidance

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

Displaying 1-9 of 9 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.
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.
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.
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 1-9 of 9 results