101. Letter, 20 July 1992, from David Fifield.
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.
103. Letter, 20 July 1992, from Institute of Business Ethics.
Comments on responsible leadership by boards and their remuneration, independence of non-executive directors.
104. Letter, 20 July 1992, from Andrew Robb, Pilkingon plc.
Comments on potential two-tier boards, non-executive directors, auditing.
105. Sir Adrian Cadbury's letter to Law Society Gazette, 20 July 1992.
Response to negative comments about likely compliance and shareholders representatives on the Board.
106. Letter, 21 July 1992, from Paul Girolami, Glaxo.
Comments on directors and non-executive directors roles, auditors and Code of Best Practice.
107. Letter, dated 21 July 1992, from the Foreign and Colonial Investment Trust PLC.
Comments on 'going concern', and number of non-executive directorships.
108. Letter, 21 July 1992, from Slough Estates plc.
Comments on the Code of Best Practice, financial reporting and possible regulation.
About the publication of the final report or separate code and involvement of commercial publishers.
110. 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.
Comments on the issue of independence of non-executive directors.
112. Comments, dated 23 July 1992, from the Chartered Institute of Management Accountants.
Comments on the separation of roles, non-executive directors , internal control systems, audit and remuneration committees and various aspects of auditing.
113. Letters from Richard Lloyd, Chairman of Vickers, 23 July 1992.
Letter to Nigel Peace gives specific comments on the draft report which is generally welcomed.
114. 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.
115. Letter and report, dated 24 July 1992, from the Institute of Internal Auditors.
Comments on codes for standards of conduct, the role of internal auditors and an auditing committee, fraud and compliance with the code.
116. Letter, dated 28 July 1992, from Serious Fraud Office.
Comments on auditors' statutory protection and the role of non-executive directors.
117. Letter, dated 28 July 1992, from BDO Binder Hamlyn.
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.
119. 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.
120. 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.
121. Letter, dated 29 July 1992, from TF Mathews, Building Societies Commission.
Largely concerns building societies and the ratio of executive to non-executive directors.
122. Letter, dated 29 July 1992, from David Jinks, Cadbury Schweppes.
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.
125. 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.