151 items, ordered by date. Displaying page 1 of 4. Show on timeline Items per page: 25 | 50 | 100 | All
1. Handwritten notes entitled: Issues raised at PW [Price Waterhouse] debate, undated
Covers two-tier boards, audit committees, independence of non-executive directors.
2. Handwritten notes, headed Alan Sykes, Consolidated Goldfields, no date.
Covers non-executive directors and external auditing.
3. Letter, dated 2? October 1989, from JP Charkham, Bank of England.
Charkham passes on contact details of a German professors with an interest in boards of German companies.
4. Letter, 25 July 1990, and paper entitled 'Building a board: a guide for chairmen and CEOs.'
Paper was written by Jonathan Charkham at request of Bob Monks.
This paper is unpublished and covers fraud, auditors' responsibilities, directors' responsibilities with recommendations.
6. Coopers & Lybrand Deloitte paper on corporate governance and accountability, 30 January 1991
Paper summarises the issues in corporate governance and accountability, including responsibilities, current UK Legislation and EC Directives
The letter refers to a meeting which covered the relationship between boards of directors and auditors and the effectiveness of audit. It proposes a review of corporate governance and accountability.
The paper briefly reviews issues in corporate governance: appointment of non-executive directors to the board and their contribution; the integrity of financial information; auditing standards and the responsibilities of auditors.
9. Letters from Marie Jennings, May and September 1991
Letters expressing interest in Committee and comment on independent non-executive directors.
10. Letter, dated 9 May 1991, from Martin Simons
Letter, 9 May 1991, from Martin Simons about timely payment of bills. Accompanying photocopy of letter, published in The Times.
11. Draft, the financial aspects of corporate governance briefing, 13 May 1991.
This is the briefing to launch a high level review.
12. Letters, June 1991, between Sir Adrian Cadbury and Neville Bain, Coats Viyella.
Neville Bain sets out some points on directors and responsibilities, annual reports and audit committees.
This refers to a Statement of Best Practice published by the Institutional Shareholders' Committee and the ABI. It sets out key points, while asking the Committee to consider response to the ABI discussion document.
Objective of the meeting: to canvass Sir Ron's view of the ground the Committee might cover.
Includes the terms of reference of the Working Party formed by the Institute of Chartered Accountants of Scotland to address selected issues concerning corporate governance.
Covers the middle ground.
17. Letter, dated 8 July 1991, with annexes from JP Charkham, Bank of England
Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.
18. Letter, dated 8 July 1991, from Ian Hay Davison.
Letter in response to Sir Adrian Cadbury's letter of 2 July. IHD will send transcript of talk to ICAS on non-executive directors.
19. Correspondence with and papers from CBI, 10 July 1991, including minutes of meeting
Includes the CBI response to the ABI discussion paper on the responsibilities of institutional shareholders and minutes of meeting held on 25 June 1991.
Bow Group paper contains recommendations on non-executive directors, remuneration committees, audit committees, separation of roles, training for directors and their contracts, reporting auditing and memo from Sir Adrian Cadbury.
Expresses concern about tone and prescriptiveness of the report with regard to non-executive directors.
Presents the auditor's view. NOTE: implication that BG's behind the scenes work had been influential in setting up Committee.
Includes correspondence from an institutional investor and articles of association of Guinness.
Sets out what ASB would be happy for the Cadbury Committee to consider.
Refers to the Blue Arrow affair and role of non-executive directors.
The letter is a response to a request to give evidence. Areas for discussion: responsibilities of shareholders, independence of auditors, influence of analysts, information to be given in reports.The letter has a siginifcant number of handwritten comments in Sir Adrian's hand.
27. Letter, dated 31 July 1991, from CB Gough, Coopers & Lybrand Deloitte
A contribution to the key issues for the Committee: roles of non-executive directors and shareholders; internal control systems; auditing appointments.
28. Letter, dated 5 August 1991, from Alan Diamond
Comments on non-executive directors.
29. Letter, dated 8 August 1991, from Michael Younger, Arthur D Little
Covering letter to recommend a book.
Letter accompanies draft guidelines and survey of remuneration committees will follow in hard copy.
Paper prepared by Neville Bain. Not clear who is the intended audience.
32. Fax letter from Mrs SE Brown, DTI, 30 August 1991.
Fax contains comments on a proposed structure for the final output and short comments on papers for the next meeting
33. Correspondence with Noel Falconer, September 1991
Concentrates on the role of non-executive directors.
34. Correspondence, September 1991, on access to legal and professional advisers and reimbursement
Sir Adrian sought advice from ICI, Sir Denys Henderson, and Sir David Plastow, Vickers, about non-executive directors' access to professional services and reimbursement for costs. Also a note by Nigel Peace.
Letter gives personal views of MG Lickiss on independence of non-executive directors and their responsibilities for discussing the process of the audit with external auditors, separation of the role of Chief Executive and Chairman, internal system controls applying to quoted companies.
36. Letter, dated 5 September 1991, from JP Charkham, Bank of England
Letter comments draft work programme and report, additonally commenting favourably on training programme for directors and legislation.
Includes handwritten notes by Sir Adrian Cadbury and a summary of CRAs' corporate governance colloquium, 4 Dec 1991.
Comments on remuneration, directors' responsibilities and non-executive directors access to independent advice. Includes extract from a biographical sources and Sir Adrian's handwritten notes.
Gives the Labour position at the time.
Record focuses on role of accounting standards and auditors.
41. Letter, dated 1 October 1991, from Simon Blunt about service contracts for directors.
Letter expresses concerns about contracts granted to directors.
Refers to service contracts for directors.
43. Letter from Andrew H Simon, Evode Group plc, 3 October 1991
Letter concentrates on various committees within a company and a responsible attitude being adopted by institutional shareholders.
Submisson concentrates on communication between companies and their shareholders, reporting on intangible assets and non-executive directors.
45. Letter, dated 16 October 1991, from Sir David Lees, GKN plc
Letter comments on the number of non-executive directorships held.
46. Letter, dated 22 October 1991, to PRONED,
Letter mentions the number of non-executive director posts held and the roles of non-executive directors.
47. Letter, dated 28 October 1991, from Simon Jenkins, The Times
Letter sets out personal views on the role of non-executive directors.
48. Letter and submission from the Society of Investment Analysts, 29 October 1991
The submission covers the composition of the Board e.g. Separate Chairman and Chief Executive, non-executive directors; qualitative and quantitative financial reports, importance of non-executive directors, external auditors and audit committees.
49. Letter, dated 29 October 1991, from Ewan Macpherson, Smith & Williamson
Letter gives his view on roles and responsibilites of non-executive directors including remuneration committees.
Highlights issues for a successor body, namely, research into compliance, research funding and recommended amendments to the Companies Act. Sarah Brown's letter deals with directors' service contracts, fees paid to audit firms for non-audit work, protection for auditors reporting fraud.