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.