Typically when a non-executive director is appointed to a company the board will need to meet to approve the appointment. It is good governance practice to minute the approval given in the meeting. Often business clients of accountants will not know how best to structure a minute note like this so it's always good to have one on hand.
Any accounting firm that works with small to medium businesses will benefit from having this template on hand. There's something really nice about being able to help a business owner when they come to you and say 'how do I minute this meeting?'. Embedding yourself as the trusted expert with your business clients will elevate your role in their operation and help you to build deeper relationships with these clients over time.