Accounting Dictionary
Board of Directors
People that oversee the operations of a company.
Typical duties of a Board of Directors include hiring and overseeing the performance of the chief executive officer, overseeing the finances, approving budgets, and monitoring the overall performance of the company. This is sometimes called a Board of Managers.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/board-of-directors/
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