Define: Two-Tier Board

UK Accounting Glossary

Definition: Two-Tier Board


Quick Summary of Two-Tier Board


A method of running a large organisation in which, in addition to a board of management, there is also a supervisory board.



What is the dictionary definition of Two-Tier Board?

Dictionary Definition


This is a method of running a large organisation in which, in addition to a board of management, there is also a supervisory board.

It is claimed this approach provides an effective method of corporate governance.

In the UK, the normal practice is for a single board to consist of both executive and non-executive directors.


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Two-Tier Board. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/two-tier-board/ (accessed: July 16, 2019).
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Two-Tier Board. PayrollHeaven.com. Retrieved July 16, 2019, from PayrollHeaven.com website: https://payrollheaven.com/define/two-tier-board/

Definition Sources


Definitions for Two-Tier Board are sourced/syndicated from:

  • Oxford Dictionary Of Economics
  • BusinessDictionary.com
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 6th May 2019.