Non-executive director
A non-executive director serves on an entity’s board without a day-to-day executive management role. Non-executive directors can contribute independent challenge and oversight, subject to their actual independence, duties and applicable governance rules.
Worked example
A non-executive director challenges management’s risk assessment and serves on the audit committee where eligible.
Common mistake
Non-executive status does not automatically prove independence or remove legal duties as a director.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |