[Theo]

I like the emphasis on stewardship here because board finance should be about more than simply checking whether the numbers balance. Board members need enough financial understanding to connect decisions with the organisation’s mission and the people it serves. That also means asking thoughtful questions rather than trying to become accountants overnight. I imagine the discussion around judgement will be particularly valuable, since not every decision fits neatly into a spreadsheet. A good board can bring perspective that finance teams may not always have. That balance between numbers and mission is worth exploring.