Which two positions report directly to the board?

The positions of auditor and legal counsel typically report directly to the board because these roles are integral to providing oversight, compliance, and governance for the organization. The auditor's primary responsibility is to ensure that the financial practices of the organization align with regulatory requirements and standards, thus providing an independent assessment of financial integrity to the board. Legal counsel also plays a crucial role in guiding the board on legal matters, risk management, compliance with laws and regulations, and advising on corporate governance. Their direct reporting line to the board ensures that the highest level of governance can address any legal or financial issues without undue interference from management, fostering transparency and accountability.

In contrast, positions such as CEO and CFO, while significant within the organization, usually report to the board rather than the other way around. The chief pilot and operations manager, as well as the HR manager and safety officer, have critical roles in operational management and safety, but they typically report to the executive management rather than directly to the board. This hierarchy illustrates the board's focus on strategic oversight and governance, rather than day-to-day operations.