3 items, ordered by date. Show on timeline
Judged to be written by Sir Adrian Cadbury at meeting with Ernst & Young. Notes on Caparo case, various aspects of auditing, internal control systems and illegal acts.
Questions the likely effectivess of parts of the Code including subjectivity of statement of compliance. Comments on non-executives and their role vs independent directors, unitary boards, audit committees, financial reporting and various aspects of auditing.
Asks Nigel Peace's opinion of alternative working for para 5.34. This may have been prompted by comments on the draft report from among others Ernst & Young as it is clipped to a letter saying they may have been wrong in their criticisms.