1991

126. Issues for the Committee's successor body, 30 November 1994 and Sarah Brown's response to enquiries about progress in implementing three recommendations in [the Cadbury] report.

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.

127. National Westminster Bank's submission to the Committee on the Financial Aspects of Corporate Governance, November 1991.

Submission covers the role and responsibilities of boards of directors, financial reporting, shareholders, auditing and regulation.

128. Disclosure of directors share options/Urgent issues task force of the Accounting Standards Board, November 1994.

This specifically relates to UITF Abstract 10 about disclosure of the directors' share options as part of the disclosure of board remuneration and compliance with the Cadbury Code.

129. Correspondence and submission for the Joseph Rowntree Charitable Trust, November 1991.

Submission to the Committee about shareholder relations, especially from viewpoint of institutional shareholder. Includes a handwritten note from Nigel peace wondering about asking Andrew Hugh Smoth for clarification.

130. Handwritten [notes for] CBI President's reception, 12 November 1991

Outlining the Committee's remit and work.

131. Letter from London Business School [Andrew Likierman], 20 November 1991.

Letter is response to a request to comment on the role and responsibilities of auditors. Also has Sir Adrian's handwritten notes on backs of two pages, headed respectivley Andrew Likierman and Bill Morrison.

132. NAPF Conference, Thursday 21 November 1991. Dynamics of company boards, JP Charkham, Adviser to the Governor, Bank of England.

Paper defines sound corporate governance, look at role and responsibilities of boards and how boards are expected to do so.

133. Letter, dated 22 November 1991, from Nigel Peace to Department of Trade and Industry

Letter seeks guidance on length of directors' service contracts.

134. Record of meeting with National Association of Pension Funds, 26 November 1991 and various documents.

Includes published material written by NAPF and survey on voting issues, proposals for an expanded auditors' report. See also CAD-01166.

135. Record of meeting with Dr GH Selim, President of the Institute of Internal Auditors, on 30 October 1991

Main topics covered: audit committees, their relationship with external auditors, reporting on internal control systems.

136. Monitoring compliance with the Code of Best Practice, 30 November 1994.

Document reports the statement of compliance or non-compliance with the Cadbury Code is included in the reports of all 631 companies, with one exception.

137. Correspondence with and submission from Institute of Public Relations, December 1991

Main content is 'A submission to the Committee on the Finacinal Aspects of Corporate Governance by the Institute of Public Relations , City & Financial Group, December 1991.

138. Correspondence with Austin Mitchell and Prem Sikka and their submission, December 1991, January 1992

Covers issues such as communication between boards and shareholders, emphasis on the long term, corporate reporting, company-auditor relationships, responsibilities of non-executive directors, audit committees and auditors responsibilities.

139. Correspondence with Professor R H Gray, Dundee University, December 1991.

Submission and response on social and environmental accounting

140. Correspondence, dated December 1991, between Terry Arthur and the Committee.

Article concerns the role of the institutional investor.

141. Letter, dated 3 December 1991, from Hugh Collum The Hundred Group of Finance Directors

Covering letter to their (the 100 Group of Finance directors) report, financial aspects of corporate governance

142. Record of meeting with Professor Andew Likierman, 3 December 1991.

Meeting is response to what the Committee is doing and why. The proposed framework was commented on and what should go in the report.

143. Record of meeting with Mr Bill Morrison, Chairman of the Auditing Practices Board, on 4 December 1991

Includes a draft work programme and an update of the draft Accounting Practices Board discussion draft.

144. Letter, dated 13 December 1991, to Andrew Hugh Smith

Letter seeks to clarify the focus for the Committee. Letter also sent to Sir Ron Dearing and Mike Lickiss.

145. Letter, dated 16 December 1991, from Brian Houlden, Warwick Busines School

Letter concentrates on the role and behaviour of institutional shareholders, summarises UK investment in R& D, capital investment and takeovers with the funds now coming from the banks.

146. Handwritten notes (17 December 1991) and letter from RJ Chapman, Arthur Andersen, 7 November 1991.

Letter sets out Arthur Andersen's views as a contribution to evidence gathering.

147. Letter, dated 19 December 1991, from JP Charkham, Bank of England and extracts from Conference Board Research Report.

Comments on 100 Group paper definition of corporate governance, the board should be balanced and reporting.

148. Letter, dated 19 December 1991, from Dr Maurice Gillibrand

Short letter saying he will make a submission based on experience at ICI and Chloride.

149. Letter, dated 30 July 1991, from Sir Simon Hornby about giving evidence to the Committee

Lists the headings which Sir Simon Hornby would discuss.

150. Correspondence to and from Alan Diamond, March to July 1991.

Letters to and from Alan Diamond, including photocopies of those published in The Times and comments. Includes three unattributable pages entitled The counter proposals to arrest corporate greed, and handwritten notes presumably based on a meeting after 6 June 1991.