Corporate Governance. Home › Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA F8 Exams › Corporate Governance. This topic contains 1 reply, has 2 voices, and was last updated by Ken Garrett 3 months ago. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts May 21, 2016 at 11:02 am rcc002Participant Dear sir.Please clarify it.Does after setting of audit committee,the NEDs that already worked as a part of whole board ,become part of AC and leave from board Or entity need to recruit additional Neds other than those sat in board for AC. Thanks May 22, 2016 at 6:49 pm Ken GarrettKeymaster NEDs are part of the full board and some of them make up the audit committee. They do no have to resign form the board (then they would not be directors) to sit on the AC. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic.