Includes coments from CBI, KPMG, IoD, CBI Committee, ICAS, and individuals. Main headings are remuneration, independent audit, information to be included in reports.
Comments on the absence of input from business, executive remuneration, separation of roles, application of the code to smaller listed companies and various aspects of auditing. Also includes comments on specific paragraphs.
Handwritten notes about priorities, auditing, legislation, regulation, independence etc
This would seem to be a print-out of a presentation on the code of best practice on the report of the Committee.
Document concentrates on auditing and accounting standards.
Handwritten notes from probably 3 different meetings or situations as three different papers, covering most topics of the Committee's investigations.
Covers non-executive directors and external auditing.
The notes cover institutional investors, power distribution, communication with investors and more detailed notes on the role of auditors.
Paper summarises the issues in corporate governance and accountability, including responsibilities, current UK Legislation and EC Directives
The letter refers to a meeting which covered the relationship between boards of directors and auditors and the effectiveness of audit. It proposes a review of corporate governance and accountability.
The paper briefly reviews issues in corporate governance: appointment of non-executive directors to the board and their contribution; the integrity of financial information; auditing standards and the responsibilities of auditors.
Covers proposed EC Regulation on the requirement for an audit of a company's environmental policy and performance. Includes handwritten note to Sir Adrian from Ronald Somerville
Notes on conduct of Annual General Meetings, auditors, directors' remuneration.
Includes the terms of reference of the Working Party formed by the Institute of Chartered Accountants of Scotland to address selected issues concerning corporate governance.
Contains thoughts on information disclosure, closeness of auditors to clients and Board responsibility, narrative information rather than figures, enforcement, directors' remuneration and comments on meaning of 'financial aspects of corporate governance'.
Memo re-arranges meeting of 25 June 1991 with Sir Dermot de Trafford.
Collum published an article in IASC News on the diversity of accounting standards internationally. 100 Group are very interested in corporate governance and esepcially in definging the role of auditors vs directors.
Mostly concentrates on what ICAEW's Financial Reporting and Auditing Group (FRAG) are doing.
Contains papers, voting by institutional Shareholders, Communication of Business Plans & Insider Dealing
Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.
Bow Group paper contains recommendations on non-executive directors, remuneration committees, audit committees, separation of roles, training for directors and their contracts, reporting auditing and memo from Sir Adrian Cadbury.
Presents the auditor's view. NOTE: implication that BG's behind the scenes work had been influential in setting up Committee.
Sets out what ASB would be happy for the Cadbury Committee to consider.
Paper sets out rules on professional conduct when 'opinion shopping' is an issue.
The letter is a response to a request to give evidence. Areas for discussion: responsibilities of shareholders, independence of auditors, influence of analysts, information to be given in reports.The letter has a siginifcant number of handwritten comments in Sir Adrian's hand.
A contribution to the key issues for the Committee: roles of non-executive directors and shareholders; internal control systems; auditing appointments.
The invitation includes proposed conference programme.
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.
Paper prepared by Neville Bain. Not clear who is the intended audience.
Mostly relates to auditing and accounting standards.
Includes a short paper by Groag on the role of internal audit.
Gives the Labour position at the time.
Report of meeting focuses on auditing.
This is a reply to a request for comments on financial reporting, audit committees and the responsibilities of auditors.
Record focuses on role of accounting standards and auditors.
Concentrates on the role of the auditor.
Concentrates on the liability of auditors and their responsibilities.
38. 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.
The focus of the meeting was the independence of auditors, Mr Stevenson is the retired technical partner of Touche Ross. Sir Adrian's handwritten notes from the meeting are attached.
AC Hugh Smith agreed to co-opting Sir Christopher Hogg on to the Committee. Also includes handwritten notes in preparation for or taken at the meeting with Chris Hogg.
The submission covers the composition of the Board e.g. Separate Chairman and Chief Executive, non-executive directors; qualitative and quantitative financial reports, importance of non-executive directors, external auditors and audit committees.
This typewritten note summarises comments on auditors by four people: Austin Mitchell, Marjorie Mowlam, James Leek and Brandon Gough.
Highlights issues for a successor body, namely, research into compliance, research funding and recommended amendments to the Companies Act. Sarah Brown's letter deals with directors' service contracts, fees paid to audit firms for non-audit work, protection for auditors reporting fraud.
Submission covers the role and responsibilities of boards of directors, financial reporting, shareholders, auditing and regulation.
Letter is response to a request to comment on the role and responsibilities of auditors. Also has Sir Adrian's handwritten notes on backs of two pages, headed respectivley Andrew Likierman and Bill Morrison.
Includes published material written by NAPF and survey on voting issues, proposals for an expanded auditors' report. See also CAD-01166.
Main topics covered: audit committees, their relationship with external auditors, reporting on internal control systems.
Covers issues such as communication between boards and shareholders, emphasis on the long term, corporate reporting, company-auditor relationships, responsibilities of non-executive directors, audit committees and auditors responsibilities.
Includes a draft work programme and an update of the draft Accounting Practices Board discussion draft.
Letter sets out Arthur Andersen's views as a contribution to evidence gathering.