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Director vs board

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Director vs board

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
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  • November 8, 2021 at 5:07 am #640200
    iyamu
    Participant
    • Topics: 286
    • Replies: 171
    • ☆☆☆

    Sir directors and board – are they not same ?

    Board are members of the directors am I right ?

    November 15, 2021 at 8:08 am #640670
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    In AA “the board” is short for “the board of directors”. The members of this board are therefore directors. A reference to “the directors” meaning collectively rather than an individual director and “the board” are essentially the same.

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