Comments on non-executive directors and the effectiveness of the board, audit committess, expanded disclosure in interim results and changing auditors.
Comments on ownership models, accountancy work, short-termism.
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.
Comments on responsible leadership by boards and their remuneration, independence of non-executive directors.
Comments on potential two-tier boards, non-executive directors, auditing.
Comments on directors and non-executive directors roles, auditors and Code of Best Practice.
Comments on 'going concern', and number of non-executive directorships.
Comments on the Code of Best Practice, financial reporting and possible regulation.
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.
Comments on the issue of independence of non-executive directors.
Comments on the separation of roles, non-executive directors , internal control systems, audit and remuneration committees and various aspects of auditing.
Letter to Nigel Peace gives specific comments on the draft report which is generally welcomed.
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.
Comments on codes for standards of conduct, the role of internal auditors and an auditing committee, fraud and compliance with the code.
Comments on auditors' statutory protection and the role of non-executive directors.
Comments on Code of Best Practice, audit committees, directors' contracts, reporting and aspects of auditing.
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.
Comments on implementation by self-regulation vs legislation, applicability to smaller companies, non-executive directors and going concern.
Letter covers enforcement of the code, the role of non-executive directors, separation of the roles of Chief Executive and Chairman, shareholders' role and that of the auditors with respect to fraud.
Largely concerns building societies and the ratio of executive to non-executive directors.
Comments on potential for two-tier boards, enforcement, involvement of investors, various aspects of auditing, going concern and disclosure of directors' remuneration.
Includes a paper entitled 'Corporate governance and corporate control: self-regulation or stautory codification? A comment on the draft report of the Committee on the Financial Aspects of Corporate Governance.
Comments on board of directors, non-executive directors, audit committees, reporting and the involvement of shareholders.
Comments on alternative accounting treatments, application to smaller companies and non-executive directors.
Comments on non-executive directors access to independent financial advice.