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Item List : "Financial reporting"

47 items, ordered by date. Displaying page 2 of 2. Show on timeline Items per page: 25 | All 

26. Letter, dated 19 December 1991, from JP Charkham, Bank of England and extracts from Conference Board Research Report.

Comments on 100 Group paper definition of corporate governance, the board should be balanced and reporting.

27. Letter, dated 14 January 1992, to MG Lickiss

Letter is responding to MG Lickiss' comments on his draft [Standards of financial reporting and auditing] and clarification of focus of the Committee.

28. Price Waterhouse submission to the Cadbury Committee on Financial Aspects of Corporate Governance, 5 February 1992

Covers aspects of board of directors, internal controls, financial reporting, auditing.

29. Letter, dated 21 February 1992, from Dr Maurice Gillibrand and submission to the Committee.

Submission covers communication between boards and stakeholders, executive and non-executive directors, corporate reporting.

30. Correspondence from Ron Dearing, Financial Reporting Council, including responses to the draft report from ICAEW, Rowena Mills Associates, Delta plc and Sears plc between 1 May 1992 and 23 July 1992.

Includes comments on differentiation between executive and non-executive board members, role of auditors and non-audit fees. Memo from Nigel Peace included.

31. Letter, dated 7 May 1992, from Sir Ron Dearing, Delta plc on behalf of the Financial Reporting Council.

Comments on potential for statements of conformity to become meaningless, possible progress to an international accounting regime and institutional shareholders, plus detailed comments.

32. Letter, dated 10 June 1992, from Ron Dearing, Financial Reporting Council and Companies House form 288.

Suggests an additional entry on the form about directors understanding their duties.

33. Letter and comments, dated 30 June 1992, from Tim Knowles.

Comments on non-executive directors, financial reporting, auditing and institutional shareholders.

34. Letter, 11 July 1992, from Ian J Mitchell.

Comments on information for the small shareholder, going concern and extended comments on take-overs and fraud.

35. Letter, 16 July 1992, from Financial Reporting Council with submissions for other organisations, Paul Girolami (ICAEW), Rowen Mills Associates, Delta plc, Sears plc

Financial Reporting Council comments on the draft report and includes 2 commenting letters and earlier ones. It also makes suggestions on how to alter the text while commenting on the auditors role, non-audit fees of the auditor.

36. Letter and comments, dated 23 July 1992, from Blenyth Jenkins, the Institute of Directors.

Comments in the context of the wider context of corporate governance, while focussing on internal control, self-regulation and enforcement, interim financial reporting and auditing.

37. Letter, dated 28 July 1992, from BDO Binder Hamlyn.

Comments on Code of Best Practice, audit committees, directors' contracts, reporting and aspects of auditing.

38. Letter, dated 28 July 1992, from Ian Harrison, Courtaulds plc with comments on the draft report.

Comments on the requirement for interim financial reports to include balance sheets, access to professional advice for non-executive directors and the roles of directors at an AGM.

39. Letter, dated 31 July 1992, from Sir Andrew Hugh Smith, London Stock Exchange.

Comments on statements of compliance with the code of best practice as an obligation but not a requirement of listing, responsibilities of the directors and financial reporting.

40. Thoughts on corporate governance, 28 August 1992.

The document concentrates on financial control and reporting.

41. Letter, dated 2 July 1993, from Robert Charlesworth, including guidance on how auditors handle a statement of compliance with the Code of Best Practice and review interim reports.

There is draft guidance on compliance with the Code of Best Practice and also guidance on the topic issued in December 1993. In July 1993 the APB issued a draft for comment on reviewing interim financial information.

42. Letter, dated 25 October 1993, from Howard Davies and paper (C 66 93)on financial reporting and governance, endorsed by the CBI Council.

The paper sets out the many recent reforms in financial reporting and auditing practices. It supports the Cadbury proposals but calls for more coordination and consistency between the various bodies with a role in financial reporting and auditing.

43. Correspondence (September & November) with Eversheds (for Tolley's), and Theodore Goddard about the directors' responsibilities statements.

This refers to the wording in reports and accounts about Directors' responsibilities as mention in the Code of Best Practice. Also included is the text of an article for the Law Society's Gazette.

45. Letter, dated 25 November 1994, from Paul Rutteman and comment on by the Auditing Practices Board on draft about 'Internal control and financial reporting'

Comments on and seeks discussions with the Committee on the draft guidance on paragraph 4.5 of the Cadbury Code i.e. Reportable weakness and effectiveness of internal financial control systems.

46. Foreword for [ICAEW?] Working Group on Internal Control and Financial Reporting and accompanying handwritten fax, 15 December 1994.

Foreword to the ICAEW's guidance on internal control and financial reporting which appeared in Accountancy, February 1995.

47. Letter, dated 14 August 1995, from Nigel Peace, DTI.

Letter discusses prosposed amendments to the Stock Exchange listing rules and its aim to establish itself as an effective regulator.

The Cadbury Archive at Cambridge Judge Business School consists of papers compiled and preserved by Sir Adrian Cadbury from his time as Chairman of the Committee on the Financial Aspects of Corporate Governance.

For more information about this archive or to enquire about access to original documents, please:

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