DIRECTORS KIT · IRELAND AND THE UK
Narrow the
governance gap.
Tools for directors, iNEDs and audit committees of companies in Ireland and the UK. Each one answers a question the board actually faces, shows the law or standard behind the answer and ends with a board note for the minute book. Seven of them are free.
Free tools: open with a site account · Full kit: €499 for the first year, then €49 a year
WHY NOW
The rules directors answer for keep moving.
In the UK, identity verification for directors became mandatory on 18 November 2025, the failure to prevent fraud offence has applied to large organisations since 1 September 2025, new company size limits apply to financial years beginning on or after 6 April 2025, and Provision 29 of the UK Corporate Governance Code applies to financial years beginning on or after 1 January 2026.
In Ireland, higher company size thresholds apply from 2024, and the rules on how a late annual return affects the audit exemption changed on 16 July 2025.
Every tool shows the law as at 14 October 2026 and the sources behind it.
69
tools in four tabs: every director, iNEDs, the audit committee and sector packs.
80
questions to put to the external auditor, from the tender to the debrief.
7
tools free with a site account, including the audit exemption check.
2
jurisdictions in one plan: Ireland and the United Kingdom.
FOUR SEATS AT THE TABLE
One kit for everyone around the table
A
Every director
Duties, deadlines, dividends, loans and the numbers you sign.
Audit exemption, group accounts and a dated compliance calendar
Dividends, director’s loans, buybacks, guarantees and financial assistance
Solvency warning signs, a 13-week cash stress test and covenant headroom
Minutes and resolutions, the s.225 compliance statement (Ireland) and the s.172 statement (UK)
31 TOOLS
Ireland 29 · UK 30
B
iNEDs
Joining well, staying independent and evidencing challenge.
Due diligence before you accept a seat
An independence self-test and your real time commitment
Board pack red flags and a personal challenge log
A first-100-days induction plan and question banks by topic
7 TOOLS
Ireland and the UK
C
Audit committee
The auditor, the big judgements, internal audit and controls.
80 questions for the external auditor
The audit plan, the findings and every form of audit opinion explained
Non-audit services, audit tenders and the annual review of the auditor
Terms of reference, a workplan, Provision 29, internal audit and sustainability oversight
22 TOOLS
Ireland and the UK
D
Sector packs
Fund boards, regulated firms and charities.
Delegate oversight and a controls report reader for fund boards
NAV and pricing error assessment
PCF and SMF interview preparation and a reasonable steps log
DORA and operational resilience, and a trustee kit for charities
9 TOOLS
Ireland and the UK
SIX KINDS OF TOOL
Built for the way a board works
1
Checkers
A few questions and a conclusion with the test applied: can we pay this dividend, do we need an audit committee, can we skip the audit?
4
Drafters
Fill in the facts and get minutes, resolutions, terms of reference, statements and plans ready to edit.
2
Calculators
Figures from the accounts or the forecast in; headroom, ratios, runway and deadlines out, with every step of the working shown.
5
Logs
Running registers for conflicts, challenge, assurance and whistleblowing cases, with a CSV export.
3
Assessments
Yes, Partly or No against a framework, with the essentials flagged. You get a score, the gaps and an action list with owners.
6
Guides
Question banks and plain-English explainers. Filter, pick what matters and print it as a pack for the meeting.
QUESTIONS FOR THE AUDITOR
80 questions to put to your external auditor.
From the tender to the debrief after the audit, including 16 for the private session without management. Each question comes with why it matters, what a good answer sounds like, the red flags to listen for and the standard behind it. Filter by stage or topic, add your notes and print your selection as the pack for the meeting.
Part of tab C of the full kit, with 21 other tools for the audit committee.
HOW EVERY TOOL WORKS
Plain questions in, a board note out
No accountant needed in the room. Each tool asks what a director can answer from the draft accounts and the board papers, then shows its reasoning.
STEP 1
Answer in plain English
One question at a time, with help on what each one means. Choose Ireland or the UK and the law, names and limits change with it.
Figures straight from the draft accounts
Your draft is kept as you go
STEP 2
See the working
The conclusion comes with the test, the figures and the section or standard behind it, so you can check it and explain it.
Red, amber and green points for the board
Sources linked for your jurisdiction
STEP 3
File the board note
A one-page note with the purpose, the conclusion, the working, points for the board and a sign-off block.
Print it, save it as PDF or download it in Word
Save the file and its dates to your account
The conclusion and the working, side by side
A board note ready for the minute book
Your saved files and key dates across companies
START FREE
Seven tools, free with a site account.
The checks a board comes back to again and again. Each one works exactly like the full kit, with the working, the board note and saved files.
A.01 Size and audit exemption every year end
A.02 Compliance calendar every year
A.06 Solvency early warning every quarter
A.27 Group accounts exemption every year end
B.02 Independence self-test every year
B.05 Board pack red flags before every board meeting
C.01 Do we need a committee? every year end
Sign up or log in, accept the terms of use and start. Your files are saved to your account.
QUESTIONS
Before you subscribe
Is this legal or professional advice?
No. The kit is a checking aid for your own use. It shows what your answers indicate under the rules each tool applies, with the sources, but it does not give advice and does not guarantee any outcome. Where the stakes are high the tool says to take advice, and you should.
Who is it for?
Executive and non-executive directors, audit committee chairs and members, fund directors, PCF and SMF holders and charity trustees of companies in Ireland and the UK.
Which law does it follow?
Irish tools follow the Companies Act 2014, the Irish Corporate Governance Code and Irish regulators’ rules. UK tools follow the Companies Act 2006, the UK Corporate Governance Code 2024 and UK regulators’ rules. Every tool lists its sources and the date its law was checked.
What do I get for free?
Seven tools, open with a site account: size and audit exemption, the compliance calendar, solvency early warning, group accounts exemption, the independence self-test, board pack red flags and whether you need an audit committee. Board notes and saved files work for those tools too.
What does the full kit cost?
€499 for the first year, made up of a €450 joining fee and the first year’s subscription of €49, then €49 a year. The plan renews each year until you cancel, and you can cancel at any time in your account.
Where are my working files kept?
In your account on this site, private to you. Unsaved drafts stay in your own browser. You can delete any file at any time.
Can I share it with my board?
A plan is for one person. You can share the board notes and drafts you create with your fellow directors and advisers. For a whole board or firm, contact us at hi@widegaap.com.
How is it kept up to date?
Each tool shows the date its law was checked, currently 14 October 2026. We review the tools as the law, codes and standards change and update that date when we do.
THE FULL KIT
€499 for the first year, then €49 a year.
Every tool for Ireland and the UK, 69 in all, with board notes, saved working files and key dates for every company you sit on. One payment of €499 covers the €450 joining fee and your first year; after that the plan renews at €49 a year until you cancel.
For your own checking only. The Directors Kit is a checking aid for directors. It does not give legal, accounting, tax or audit advice, does not guarantee any outcome and does not create an adviser relationship with Wide GAAP. Check every conclusion against your own facts and take professional advice where the stakes are high. See the Directors Kit Terms of Use.
THE GUIDE
Every tool in the kit
TAB A · EVERY DIRECTOR · 31 TOOLS
Duties, deadlines, dividends, loans and the numbers you sign.
A.01 Size and audit exemption FREE
Find the company's size class and whether it can skip the statutory audit this year.
A.02 Compliance calendar FREE
Turn the year end and filing dates into a dated list of the company's main legal and tax deadlines.
A.03 Can we pay this dividend?
Test a proposed dividend against profits available for distribution and the right accounts before the board acts.
A.04 Director's loan checker
Check a loan, quasi-loan, credit or guarantee for a director or connected person, and find the approval it needs.
A.05 Cash runway stress test
Stress a 13-week cash forecast and see how long cash lasts and when headroom over your buffer runs out.
A.06 Solvency early warning FREE
Check the balance sheet, cash-flow warning signs and the Altman Z''-score for early signs of insolvency.
A.07 Read my accounts
Turn two years of figures into the ratios that matter, explained in plain English, with questions to ask.
A.08 Board fraud-risk check
Test how well the board owns and oversees the company's fraud risks, and get a prioritised list of fixes.
A.09 Internal control check
Check the company's internal controls against the five COSO components and get a prioritised fix list.
A.10 Compliance statement IRELAND ONLY
Draft the section 225 compliance policy, arrangements, annual review and directors' report statement.
A.11 Conflicts and transactions
Register directors' interests and related-party transactions, how the board handled them and what to disclose.
A.12 Accounts sign-off check
Check what the board must be satisfied of, and sign, before it approves the annual financial statements.
A.13 VSME readiness
Check whether the company is ready to answer sustainability data requests from banks, investors and customers.
A.14 Duties health check
Test how well the board can evidence each of the directors' general duties, and get a list of fixes.
A.15 Personal liability map
See where a director can be personally liable, what to do about each risk and when to worry.
A.16 Shadow director test
Check whether an investor, parent, lender, adviser or relative risks being treated as a director in law.
A.17 Disqualification risk
Test your conduct as a director against the matters weighed in restriction and disqualification cases.
A.18 D&O and indemnity check
Test whether your D&O insurance, company indemnity and access rights would protect you when a claim comes.
A.19 Resignation checklist
Leave a board cleanly: what resignation does not end, the filings, the paperwork and the protection to keep.
A.20 Property transactions
Check whether buying or selling an asset with a director or connected person needs members' approval first.
A.21 Financial assistance
Check whether help with buying the company's shares is prohibited, and which route makes it lawful.
A.22 Buybacks and reductions
Check whether a share buy-back, redemption or capital reduction is allowed, and the procedure to follow.
A.23 Group guarantees
Test a guarantee or security for a group company's or director's debt before the board signs it.
A.24 Covenant headroom
Measure headroom on each loan covenant, how far EBITDA could fall, and what a breach does to the accounts.
A.25 Registers and owners
Check the company keeps the right registers, files its owners on time and lets the right people inspect.
A.26 Resolutions and minutes
Draft board minutes and written resolutions for common decisions, recording interests, papers and challenge.
A.27 Group accounts exemption FREE
Check whether a parent must prepare consolidated financial statements this year, or can use an exemption.
A.28 Anti-bribery procedures
Test whether the company's anti-bribery procedures would support its defence if someone bribed on its behalf.
A.29 Whistleblowing readiness
Check that people can raise concerns safely and that the company handles reports the way the law expects.
A.30 Failure to prevent fraud UK ONLY
Test whether the organisation is in scope of the offence and how its fraud prevention procedures measure up.
A.31 Section 172 statement UK ONLY
Draft the section 172(1) statement for the strategic report from the board's actual engagement and decisions.
TAB B · INEDS · 7 TOOLS
Joining well, staying independent and evidencing challenge.
B.01 Board seat due diligence
Check the company, the board, the terms and your own position before you accept a non-executive seat.
B.02 Independence self-test FREE
Test yourself against the independence circumstances in the code that applies to your board.
B.03 Time commitment
Add up the days your board roles really take, add a buffer for a crisis, and compare with the time you have.
B.04 Challenge log
Keep a personal record of the questions you raise, the answers you get and what happens next.
B.05 Board pack red flags FREE
Read a board pack critically before the meeting and turn every gap into a question for management.
B.06 Questions by topic
Sharp questions on twelve board topics, each with what a good answer sounds like and the red flags.
B.07 Induction plan
Draft a tailored first-100-days induction plan for a new non-executive director or committee member.
TAB C · AUDIT COMMITTEE · 22 TOOLS
The auditor, the big judgements, internal audit and controls.
C.01 Do we need a committee? FREE
Find out whether the company must have an audit committee, and the membership rules it must meet.
C.02 Terms of reference
Draft audit committee terms of reference fitted to the company's type, listing and regulatory position.
C.03 Committee workplan
Build the audit committee's year: which matters go to which meeting, set from the year end and meeting count.
C.04 Committee self-evaluation
Score the audit committee's effectiveness each year and turn the gaps into a dated action plan.
C.05 Audit tender toolkit
Work out when the audit must be tendered or rotated, then score and rank the firms in the tender.
C.06 Non-audit services
Check whether the auditor may provide a proposed non-audit service and what approval it needs.
C.07 External audit review
Assess the quality and effectiveness of this year's external audit on evidence, and list the actions.
C.08 Audit plan decoder
Understand the external auditor's audit plan, with the questions to ask and the red flags to watch.
C.09 Audit findings decoder
Read the auditor's year-end report to the committee line by line, with the questions to ask and the red flags.
C.10 Audit opinions explained
What each form of auditor's report means, what the board should do, and the consequences for the company.
C.11 Questions for the auditor
Sharp questions for the external auditor at every stage, with good answers, red flags and the standard behind each.
C.12 Judgement challenger
Challenge questions, sensitivities and red flags for each major estimate and judgement in the accounts.
C.13 New standards radar
What is changing in accounting, audit, governance and sustainability reporting, with effective dates.
C.14 Fair and balanced review
Test whether the annual report is fair, balanced and understandable before the board makes its statement.
C.15 Viability statement
Draft the viability and going concern statements from the board's period, scenarios and stress tests.
C.16 Fraud inquiry prep
Prepare the committee's answers to the external auditor's fraud inquiries, and the minute that records them.
C.17 Provision 29 readiness
Check the board is ready to review its material controls and declare their effectiveness at the year end.
C.18 Internal audit review
Review the internal audit function against the IIA Global Standards and the Chartered IIA Code of Practice.
C.19 Combined assurance map
Map the assurance the board gets over each principal risk, line by line, and find the gaps and overlaps.
C.20 Risk appetite statement
Draft the board's risk appetite statement with tolerances and a summary of principal and emerging risks.
C.21 Whistleblowing oversight
Keep an anonymised register of whistleblowing cases and track acknowledgement, feedback and retaliation risk.
C.22 Sustainability oversight
Assess how well the committee oversees sustainability reporting, materiality, data controls and assurance.
TAB D · SECTOR PACKS · 9 TOOLS
Fund boards, regulated firms and charities.
D.01 Delegate oversight
Test how well the board oversees the fund's investment manager, administrator, depositary and other delegates.
D.02 Controls report reader
Read a service provider's ISAE 3402 or SOC 1 controls report and know what to ask before relying on it.
D.03 NAV error assessment (Ireland) · Pricing error assessment (UK)
Ireland: Size a NAV error against the fund's threshold, estimate redress and see who should be told. UK: Size a pricing error against the 0.5% reference, estimate reimbursement and see who should be told.
D.04 Fund board pack review
Check that the quarterly fund board pack gives directors what they need to oversee, challenge and decide.
D.05 Managerial functions (Ireland) · Assessment of value (UK)
Ireland: Check the board's oversight of designated persons, time commitments and the CP86 location rules. UK: Check the AFM board's annual assessment of value, unit class by unit class, and its independent directors.
D.06 Reasonable steps log
Keep a dated record of the steps you take on your areas of responsibility, and where the evidence sits.
D.07 PCF interview prep (Ireland) · SMF interview prep (UK)
Ireland: Rehearse the questions a Central Bank panel is likely to ask before approving you for a PCF role. UK: Rehearse the questions an FCA or PRA panel is likely to ask before approving you for a senior manager role.
D.08 DORA board checklist (Ireland) · Operational resilience (UK)
Ireland: Test whether the board is meeting its DORA duties on ICT risk, incidents, testing and third-party providers. UK: Test the board's oversight of important business services, impact tolerances, testing and self-assessment.
D.09 Trustee kit
Check the board's governance, funds, reporting and compliance as trustees, with a prioritised action list.