1991

76. First two pages of a fax, dated 18 August 1991, to Sir Adrian Cadbury with handwritten notes on the back of both pages.

One page is the first page of a draft paper about the role of auditors. Both pages have Sir Adrian's handwritten notes on the back which may refer to Committee Meeting or meeting with Mr Joll.

77. Letter, dated 19 August 1991, from Andrew Likierman, London Business School

Letter addressed to Nigel Peace includes comments by chapter on the structure of the report, with handwritten side annotations and a note by Nigel Peace.

78. Letter, dated 20 August 1991, and notes on remuneration committees from Colin St Johnston, PRONED

Letter accompanies draft guidelines and survey of remuneration committees will follow in hard copy.

79. Draft, dated 21 August 1991, evaluating a company's progress, prepared by Neville Bain, Coats Viyella

Paper prepared by Neville Bain. Not clear who is the intended audience.

80. Meeting with N. C. Bain 22/8/91.

Mostly relates to auditing and accounting standards.

81. Letter, dated 23 August 1991, from Sir Ron Dearing

Suggests possible representatives on the Committee.

82. Fax letter from Mrs SE Brown, DTI, 30 August 1991.

Fax contains comments on a proposed structure for the final output and short comments on papers for the next meeting

83. Correspondence with Noel Falconer, September 1991

Concentrates on the role of non-executive directors.

84. Correspondence, September 1991, on access to legal and professional advisers and reimbursement

Sir Adrian sought advice from ICI, Sir Denys Henderson, and Sir David Plastow, Vickers, about non-executive directors' access to professional services and reimbursement for costs. Also a note by Nigel Peace.

85. Letter, 4 September 1991, from M G Lickiss about proposed outcome of Corporate Governance Committee

Letter gives personal views of MG Lickiss on independence of non-executive directors and their responsibilities for discussing the process of the audit with external auditors, separation of the role of Chief Executive and Chairman, internal system controls applying to quoted companies.

86. Letter, dated 5 September 1991, from JP Charkham, Bank of England

Letter comments draft work programme and report, additonally commenting favourably on training programme for directors and legislation.

87. Letter, dated 6 September 1991, and documents on the non-executive director in the UK and corporate governance: the art of good boardmaking from CRA - Corporate Renewal Associates.

Includes handwritten notes by Sir Adrian Cadbury and a summary of CRAs' corporate governance colloquium, 4 Dec 1991.

88. Letter, dated 6 September 1991, from Nicholas Beale, Sciteb

Letter reports on two meetings about the technology-related aspects of corporate governance.

89. Memo and record of meeting with Mr Tony Groag, Head of Internal Audit at BP, 6 September 1991.

Includes a short paper by Groag on the role of internal audit.

90. Record of meeting with Mr Dennis Stevenson, chairman of SRU Group and non-executive director of Manpower plc (formerly Blue Arrow), on 9 September 1991. And letter written by Stevenson to Institutional Shareholders' Committee.

Comments on remuneration, directors' responsibilities and non-executive directors access to independent advice. Includes extract from a biographical sources and Sir Adrian's handwritten notes.

91. Letter from Ian Hay Davison, dated 10 September 1991, should have speech to ICAS attached

Letter should be accompanied by transcript of speech to ICAS - may be elsewhere.

92. Record of meeting with Marjorie Mowlam MP, Opposition Spokeswoman on Corporate and City Affairs, on 19 September 1991

Gives the Labour position at the time.

93. Letter, 20 September 1991, to JAB Joll, and record of meeting with Mr James Joll, Finance Director of Pearson plc on 19 September, 1991

Report of meeting focuses on auditing.

94. Letter, dated 23 September 1991, from Roger Gray, CIMA and supporting evidence.

This is a reply to a request for comments on financial reporting, audit committees and the responsibilities of auditors.

95. Record of lunch with Mr Donald Main, Group Finance Director of Trust House Forte, on 24 September 1991

Record focuses on role of accounting standards and auditors.

96. Nigel Macdonald's comments on the consultation responses, 24 September 1992

Covers full range of the report.

97. Letter from Mark H Sheldon, Linklaters & Paines, 25 September 1991

Concentrates on role of Chairman and their recruitment to the Committee of Chris Hogg.

98. Record of meeting with Mr Derek Foster, recently retired technical partner of Arthur Young, on 26 September 1991.

Concentrates on the role of the auditor.

99. Record of meeting on 1 October 1991, with Mr James Leek, Director of Caparo Industries plc

Concentrates on the liability of auditors and their responsibilities.

100. Memoranda to the Committee from the Financial Reporting and Auditing Group 1- giving more power to shareholders in their dealings with auditors CFACG(91)9 FRAG and 2 - the form an content of financial reporting.

These documents consider the issues in detail. These documents should be with the minutes which are missing.