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Item List : "Smaller companies"

16 items, ordered by date. Show on timeline  

1. Comments from VW Benjamin, undated.

Comments on the absence of input from business, executive remuneration, separation of roles, application of the code to smaller listed companies and various aspects of auditing. Also includes comments on specific paragraphs.

2. Letter, final draft, undated, from Richard Balarkas of City Group for Smaller Companies with comments on [draft] report.

The letter has attached detailed suggested refinements when the code is applied to smaller quoted companies.

4. Letter, dated 30 June 1992, from Jane E Lyon, Union of Independent Companies.

Comments on the application of the code to smaller companies.

5. Comments on the draft report of the Cadbury Committee on the Financial Aspects of Corporate Governance by the Law Society, July 1992. w

Legal Practice Directorate Memorandum no. 271. It comments on the application of the code to smaller companies.

6. Letter, dated 28 July 1992, from Grant Thornton.

Comments on implementation by self-regulation vs legislation, applicability to smaller companies, non-executive directors and going concern.

7. Letter, dated 29 July 1992, from JC Kay, Gaskell plc and comments on the draft report.

Comments on alternative accounting treatments, application to smaller companies and non-executive directors.

8. Letter, dated 29 July 1992, from LE Linaker, IFMA and list of association members.

The comments raise the issue of compliance for smaller companies and the possibility of distinctions between executive and non-executive directors.

9. Letter, dated 30 July 1992, from RWD Hanson, Hardys & Hanson plc.

Comments on the cost of implementation for smaller companies.

10. Letter, dated 30 July 1992, from Mark Gifford-Gifford, Centre for Management Studies, University of Exeter.

Comments on the Terms of Reference and standards of practice in unlisted companies,in addition to specific points.

11. Letter, dated 31 July 1992, from Clark Whitehill & Co.

The response comments on the application of the Code to smaller listed companies, the effectiveness of internal control and the Caparo case.

12. Letter, dated 31 July 1992, from Neville Russell, accountants, and which includes comments on the draft report.

Comments on potential difficulties with a voluntary code and its review, for smaller companies, emphasis on non-executive directors and goes on to specific points.

13. Letter, dated 31 July 1992, from Association of Investment Trusts.

Comments on the challenges that smaller companies may have in complying with the Code.

14. Letter, dated 7 September 1993, from Dermot de Trafford, Institute of Directors.

Author sends his comments on agenda items for Committee meeting, namely, 1 - extending the Code to large private companies, including extending the Code to smaller listed companies and comments on terminology for executive and non-executive directors.

15. Committee on the Financial Aspects of Corporate Governance, 9 September 1993 agenda and supporting papers.CFACG(93)3rd meeting

The file also includes a copy of CAD-01327. It seems the documents for the 9 September meeting were sent out with copies of Coopers & Lybrarnd report (CAD-01327), the Auditing Practices Board drafts 'Disclosure relating to corporate governance & interim financial, the Working Party on Internal Control document on guidance for directors information and accompanying letter.

16. Correspondence up 11 December 1992 with Gavin Burnett and David Lewis, Molyneux Estates.

Peace gives pointers concerning points raised: audit and remuneration committees and application of the Code to smaller companies.

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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