Comments on enforcement, adoption and efficacy, control structures, role of the board of directors, audit committees and director accountability.
Comments on non-executive directors vs directors and audit committees.
Comments on independence of auditors, audit committees and non-executive directors.
Comments on implications of widening the pool for non-executive directors, audit committees and accounting standards, different board structures.
Comments on differentiation between executive and non-executive directors, access to independent advice, and communication with shareholders.
Comments from his perspective of 'professional chairman' and strongly in favour of unitary boards.
Comments on non-executive directors and the effectiveness of the board, audit committess, expanded disclosure in interim results and changing auditors.
Comments on the separation of roles, non-executive directors , internal control systems, audit and remuneration committees and various aspects of auditing.
Comments on Code of Best Practice, audit committees, directors' contracts, reporting and aspects of auditing.
Welcomes the code and comments with concerns about possible two-tier board and time-limited contracts for non-executives.
In addition to the typescript of the article there is some information on the publication, Finance Directors' Bulletin.
Extract outlines the role of non-executive directors and committees within the board of directors.
Peace gives pointers concerning points raised: audit and remuneration committees and application of the Code to smaller companies.
Recounts a case history of auditing and proposes a solution.
Lists the headings which Sir Simon Hornby would discuss.