Item List : "Non-executive directors"

51. Letter, dated 1 July 1992, from AR Threadgold, POSTEL.

Comments on separation of roles of Chairman and Chief Executive, independent non-executive directors and directors service contracts and the independence of auditors.

52. Letter, dated 2 July 1992, from JJLG Sheffield, Norcros.

Comments on potential for two-tier boards, non-executive directors entitlement to take independent professional advice, internal control systems and going concern.

53. Letter, dated 3 July 1992, from AC Bryant, Bryant Group.

Comments on non-executive directors vs directors and audit committees.

54. Letter, 8 July 1992, from DEF Green.

Comments on independence of auditors, audit committees and non-executive directors.

55. Letter, 8 July 1992 from AG Biggart.

Comments on involvement of non-executive directors in strategic direction of companies.

56. Letter, 10 July 1992, from Anthony Habgood, Bunzl.

Comments on implications of widening the pool for non-executive directors, audit committees and accounting standards, different board structures.

57. Letter, 10 July 1992, from CM Stuart.

Comments on non-executive directors roles, internal control systems, the role of auditors.

58. Letter, 13 July 1992, from Sir George Russell, Marley plc.

Comments on differentiation between executive and non-executive directors, access to independent advice, and communication with shareholders.

59. Letter, 14 July 1992, from JBH Jackson.

Comments from his perspective of 'professional chairman' and strongly in favour of unitary boards.

60. Letter, dated 14 July 1992, to the Editor of the International Financial Law Review.

Letter refutes the claim that non-executive directors should only hold one such directorship.

61. Letter, dated 14 July 1992, to the Editor of the Sunday Telegraph, from Sir Adrian Cadbury.

Letter refutes the claim that non-executive directors should only hold one such directorship.

62. Letter, 15 July 1992, from Sir Colin Southgate, Thorn EMI plc.

Comments on the tone which suggests no director is to be trusted only non-executive directors.

63. Letter, 15 July 1992, from Sir Colin Corness, Redland plc.

Comments on position of auditors, potential to create two-tier boards, number of non-executive appointments and on the Code of Best Practice. Includes original and photocopy.

64. 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.

65. Extract from IFMA Update, 16 July 1992.

Comments that the Code of Best Practice may not be practicable for small companies and there is too clear a distinction between executive and non-executive directors.

66. Letter, 16 July 1992, from Gary Allen, IMI plc.

Comments on responsibilities of directors and potential for two-tier boards, non-executive directors, access to independent advice and the role of the auditors.

67. Letter, 17 July 1992, from New Bridge Street Consultants and comments.

Comments on the calibre of non-executive directors, their remuneration and selection, the role of the board, committees of the board, independent advice and auditing.

68. Letter, 20 July 1992, from the General Electric Company, plc.

Comments on non-executive directors and the effectiveness of the board, audit committess, expanded disclosure in interim results and changing auditors.

69. CBI response to the Cadbury Committee draft report on the financial aspects of corporate governance, PC 27 92, 20 July 1992.

Comments in detail on sections of the draft report, approving the self regulation approach, questioning statements of compliance requirement, commenting on the role of non-executive directors, remuneration, auditing and shareholders' role.

70. Letter, 20 July 1992, from Institute of Business Ethics.

Comments on responsible leadership by boards and their remuneration, independence of non-executive directors.

71. Letter, 20 July 1992, from Andrew Robb, Pilkingon plc.

Comments on potential two-tier boards, non-executive directors, auditing.

72. Letter, 21 July 1992, from Paul Girolami, Glaxo.

Comments on directors and non-executive directors roles, auditors and Code of Best Practice.

73. Letter, dated 21 July 1992, from the Foreign and Colonial Investment Trust PLC.

Comments on 'going concern', and number of non-executive directorships.

74. Letter, dated 23 July 1992, and paper to a meeting ' The Stock Exchange and its customers in the 1990s', Glasgow 28 May 1992 and various newspaper articles.

Comments on the issue of independence of non-executive directors.

75. Comments, dated 24 July 1992, from Catherine Gowthorpe, Lancashire Polytechnic Business School.

Comments at length on non-executive directors - the qualities required, their financial interests and selection. Also includes comments on the board and in detail on aspects of auditing.