Accountants are tightening their grip on the boards of the largest companies in the UK, according to our latest survey. The number of accountants in senior positions in the FTSE 100 has increased, with 80% of the companies employing a finance director with an accountancy qualification, an increase from 77% last year.

Three of the FTSE 100 - the mining companies Antofagasta and BHP Billiton and the UK-based Shell Transport & Trading - have no designated finance director. Of the remaining 97 companies, all but 18 have a finance director with an accountancy qualification.