15 items, ordered by date. Show on timeline
Covers two-tier boards, audit committees, independence of non-executive directors.
Letter discusses the Merrett-Sykes paper about two classes of directors.
3. 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.
This is a workshop exercise on the role of the directors in Eurotunnel delivered at the ICAEW conference . It is used to comment on unitary boards, separation of roles of Chairman and Chief Executive, non-executive directors and institutional investors.
Comments on separation of roles of Chairman and Chief Executive, independent non-executive directors and directors service contracts and the independence of auditors.
Warns against a prescriptive approach, that effectively promotes two-tier boards.
Comments on differentiation between executive and non-executive directors, access to independent advice, and communication with shareholders.
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.
Comments on responsibilities of directors and potential for two-tier boards, non-executive directors, access to independent advice and the role of the auditors.
Comments on potential two-tier boards, non-executive directors, auditing.
Comments on potential for two-tier boards, enforcement, involvement of investors, various aspects of auditing, going concern and disclosure of directors' remuneration.
Welcomes the code and comments with concerns about possible two-tier board and time-limited contracts for non-executives.
Letter comments on board structure, especially unitary boards, the duties of directors to shareholders and the responsibilities of the external auditors.
Comments on issues of compliance and its enforcement. It also includes detailed comments by paragraph on non-executive directors, various aspects of boards, committees, financial reporting, auditing and shareholders.
Nigel gives the context to answer the query about two-tier boards which would be theoretically possible with directors having specified responsibilities.