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The role of non-executive director: making corporate governance work Logo cima

  CIMA |   Free |   2015 |   Thought leadership

This guide provides an overview of recent corporate governance developments, as well as some pointers as to how accountants and finance professionals can contribute to the effectiveness of their boards.

Topics covered:
  • Management accounting: Technical: Risk management & internal control: Internal control, Expert

1 Comments/Reflections

Andrew McKellar

Andrew McKellar Nov 2022

Excellent to have this clearly explained and for it to explicitly share the relationship between independent non-exec directors and good corporate governance and the fact that 50% of board should be non-exec. This is helpful with some of my clients as they grow in size and associated board composition.

This also helps me to understand the difference in terms of independence between a consultant and a non-exec director.