Which of the following is NOT a responsibility of a director as outlined by CA06?

The responsibility of planning the audit typically falls under the purview of auditors rather than company directors. Directors have specific duties outlined in the Companies Act 2006 (CA06), including promoting the success of the company, maintaining accurate records, and ensuring compliance with applicable legislation.

Promoting the success of the company involves making decisions that support the company's long-term prosperity and takes into account the interests of stakeholders. Keeping accurate records is crucial for the transparency and accountability of a company, allowing for proper management and governance. Compliance with legislation ensures that the company operates within the legal framework and maintains good standing.

In contrast, planning the audit is a technical function that is performed by auditors who are responsible for assessing risk and determining the scope and methodologies of the audit process. Therefore, this function does not fall under the direct responsibilities of a director as outlined by CA06. This distinction highlights the specific roles that directors and auditors play within the governance and oversight of a company.