Item List : "Directors"

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

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

102. Letter and comments, dated 23 July 1992, from Blenyth Jenkins, the Institute of Directors.

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.

103. 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.

104. 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.

105. Letter, dated 28 July 1992, from Serious Fraud Office.

Comments on auditors' statutory protection and the role of non-executive directors.

106. Letter, dated 28 July 1992, from BDO Binder Hamlyn.

Comments on Code of Best Practice, audit committees, directors' contracts, reporting and aspects of auditing.

107. 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.

108. Letter, dated 28 July 1992, from McKenna & Co.

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.

109. Letter, dated 29 July 1992, from Ewen Macpherson, 3i and findings from ukplc concerning the draft report.

Comments on board of directors, non-executive directors, audit committees, reporting and the involvement of shareholders.

110. 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.

111. Letter, dated 29 July 1992, from JNC James, Grosvenor Estate Holdings.

Comments on non-executive directors access to independent financial advice.

112. Letter, dated 30 July 1992, from Lord Toombes of Brailes with further comments.

Rolls-Royce's comments on potential differences of responsibilities between non-executive and executive directors.

113. 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.

114. Letter, dated 31 July 1992, from Sir Richard Greenbury.

Letter comments on board structure, especially unitary boards, the duties of directors to shareholders and the responsibilities of the external auditors.

115. Letter, dated 31 July 1992, from Sir Andrew Hugh Smith, London Stock Exchange.

Comments on statements of compliance with the code of best practice as an obligation but not a requirement of listing, responsibilities of the directors and financial reporting.

116. 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.

117. Letter, dated 5 August 1992, from MN Karmel, British Bankers' Association.

Comments on independence of non-executive directors. This seems to be intended to be an addition to comments sent in July 1992, but not traced.

118. Letter from Financial Reporting Council, dated 6 August 1992, and extract re non-executive director, and Arthur Andersen's Audit committees for the 1990s

Covers the role of institutional shareholders, auditors and non-executive directors.

119. Letters, dated 28 August 1992 from Sandy Easterbrook of Mallesons Stephen Jacques and accompanying paper on the issues of the AWA case.

Includes a detailed paper on the implications of an Australian judgement regarding auditor negligence and the duties and responsibilities of the board of directors, including non-executive directors.

120. Meeting on 17 September 1992, Committee's conclusions on proposed revision to draft report.

Covers all sections of the report with suggested replacement wording.

121. Correspondence between the Committee and AJ Michie, Lloyds Bank, and also Hambros plc, most recent dated 25 September 1992.

Proposed wording defining 'independent' non-executive directors.

122. Correspondence, dated 18 November 1992 between Sir Adrian Cadbury and PVS Manduca and HM Priestly, both of the Association of Investment Trusts.

Comments on the high proportion of non-executive directors in investment trusts and includes a draft guidelines about non-executive directors of investment trusts. Relevance of the code to investment trusts

123. Typescript of an article, entitled 'The Role of the Finance Director in Corporate Governance' for Finance Directors Bulletin, January 1993 edtion and related correspondence.

In addition to the typescript of the article there is some information on the publication, Finance Directors' Bulletin.

124. Extract from Country Casuals Annual reports 1992/3.

Extract outlines the role of non-executive directors and committees within the board of directors.

125. Correspondence, February 1993, to the Committee Secretary from MB Sayers, Norton Rose and LC Ward, Dundas & Wilson and Hugh Collum, SnithKline Beecham.

Comments on: responsibilities of nominaton committees and their formation as standing or ad hoc committees; length of directors' contracts; guidance on access to independent professional advice.