Finance leadership for directors: governance, reporting and control
A course for finance directors, CFOs and directors who chair or sit on audit and risk committees: how board governance codes frame the finance leader’s role, how internal control is overseen, how IFRS 18 changes the profit-or-loss story from 2027, how cash-flow information supports stewardship, and what IFRS S2 asks boards to consider on climate. Five modules, each with a worked example, and a 10-question final quiz. Based on cited public pages from the FRC, COSO, the IIA and the IFRS Foundation. Not legal, audit or accounting advice and not an accredited qualification.
What you will learn
- Explain and apply: Describe how a comply-or-explain governance code frames the finance director’s accountability to the board.
- Explain and apply: Explain board oversight of internal control using COSO, the Three Lines Model and the FRC’s material-controls declaration.
- Explain and apply: Map a profit-or-loss statement to IFRS 18 categories, required subtotals and management-defined performance measures.
- Explain and apply: Use the statement of cash flows under IAS 7 as a stewardship tool, not only as a year-end exhibit.
- Explain and apply: Identify climate-related risks and opportunities that IFRS S2 treats as relevant to cash flows, access to finance or the cost of capital.
modules
- The finance director and the board
- Overseeing internal control
- Telling the performance story under IFRS 18
- Cash stewardship under IAS 7
- Climate information the board will be asked about
Practical education only. It is not legal, audit or accounting advice and not an accredited qualification. Governance codes and reporting standards apply according to listing status, jurisdiction and the standards your organisation has adopted. Figures and names in worked examples are illustrative.