Some 37 of the 97 FTSE 100 audit committee chairmen and women do not have an accountancy qualification, new research from Accountancy has revealed. But of the 60 that are qualified, 44 are ICAEW members. The news comes as the government appointed Sir David Walker, the veteran banker, to investigate ways that corporate governance could be improved in the financial sector. Accountancy's research also reveals that only seven of the audit committee chairmen or women had worked in the past for their company's auditor.