Comments on the application of the code to smaller companies.
Comments on non-executive directors, financial reporting, auditing and institutional shareholders.
Hirst expresses concern about the suggestion that non-executive directors should only serve on one board.
Comments on separation of roles of Chairman and Chief Executive, independent non-executive directors and directors service contracts and the independence of auditors.
Legal Practice Directorate Memorandum no. 271. It comments on the application of the code to smaller companies.
Reviews commercial publishing options generally and mentions publishing the code separately.
Comments on potential for two-tier boards, non-executive directors entitlement to take independent professional advice, internal control systems and going concern.
An invitation to make a presentation about the draft report to an evening meeting open to all company secretaries.
Comments on non-executive directors vs directors and audit committees.
Includes a paper on European accounting, audit independenc and regulation.
Comments on lack of audited accounts for a fund managed by the Nationwide Building Society.
Comments on the role of the company secretary in corporate governance and directors' access to information.
Suggests appointing an 'audit trustee' appointed by lenders and creditors rather than the board.
Author suggests that an 'Appointed Accountant' with responsibility for preparing financial reports, should be employed.
Comments on appearing to be written with best interests of directors, and aspects of auditing.
Comments on the delegation of powers by the board to the subcommittees.
Comments on self-regulatory approach, separation of roles of Chairman and Chief Executive and non-executive directors, directors' remuneration and financial reporting.
Letter requests a copy of the draft report.
Comments on independence of auditors, audit committees and non-executive directors.
Letter informs that Allied Lyons complies with the code although the appointmentof non-executive directors is informal and would prefer a voluntary code.
Comments on involvement of non-executive directors in strategic direction of companies.
Comments mostly on the role of employees.
Warns against a prescriptive approach, that effectively promotes two-tier boards.
Comments on implications of widening the pool for non-executive directors, audit committees and accounting standards, different board structures.
Comments on auditing, complying with a code of best practice, non-executive directors, internal control systems and going concern recommendations.