Covers two-tier boards, audit committees, independence of non-executive directors.
Covers non-executive directors and external auditing.
Charkham passes on contact details of a German professors with an interest in boards of German companies.
Paper was written by Jonathan Charkham at request of Bob Monks.
This paper is unpublished and covers fraud, auditors' responsibilities, directors' responsibilities with recommendations.
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.
Letters expressing interest in Committee and comment on independent non-executive directors.
Letter, 9 May 1991, from Martin Simons about timely payment of bills. Accompanying photocopy of letter, published in The Times.
This is the briefing to launch a high level review.
Neville Bain sets out some points on directors and responsibilities, annual reports and audit committees.
This refers to a Statement of Best Practice published by the Institutional Shareholders' Committee and the ABI. It sets out key points, while asking the Committee to consider response to the ABI discussion document.
Objective of the meeting: to canvass Sir Ron's view of the ground the Committee might cover.
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.
Covers the middle ground.
Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.
Letter in response to Sir Adrian Cadbury's letter of 2 July. IHD will send transcript of talk to ICAS on non-executive directors.
Includes the CBI response to the ABI discussion paper on the responsibilities of institutional shareholders and minutes of meeting held on 25 June 1991.
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.
Expresses concern about tone and prescriptiveness of the report with regard to non-executive directors.
Presents the auditor's view. NOTE: implication that BG's behind the scenes work had been influential in setting up Committee.
Includes correspondence from an institutional investor and articles of association of Guinness.
Sets out what ASB would be happy for the Cadbury Committee to consider.
Refers to the Blue Arrow affair and role of non-executive directors.