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Item List : "Accounting and accounting standards"

7 items, ordered by date. Show on timeline  

2. Standards of financial reporting and auditing, undated.

Document concentrates on auditing and accounting standards.

3. Record of meeting on 1 July 1991 with Mr Hugh Collum, 100 Group of finance directors

Collum published an article in IASC News on the diversity of accounting standards internationally. 100 Group are very interested in corporate governance and esepcially in definging the role of auditors vs directors.

4. Fabian Society Discussion paper no 7: Accounting for change; proposals for reform of audit and accounting.

Paper proposes a single regulatory body, changing auditors ever 5 years and additional information to be included in corporate reports.

5. Letter, dated 7 May 1992, from Sir Ron Dearing, Delta plc on behalf of the Financial Reporting Council.

Comments on potential for statements of conformity to become meaningless, possible progress to an international accounting regime and institutional shareholders, plus detailed comments.

6. Revised questions and answers brief for the launch of the [draft] report, 22 May 1992.

Includes 2 pp of 11 questions apparently compiled by ICAEW referring specifically to auditing and accounting aspects.

7. Summary of responses by accountants up to 14 August 1992.

Collates and summarises 24 reponses to the draft report from accountants. Covers comments on the contents of the draft report and additional topics with appendices on example sections on non-executive directors, suggested action plan and the response by the Auditing Practices Board.

The Cadbury Archive at Cambridge Judge Business School consists of papers compiled and preserved by Sir Adrian Cadbury from his time as Chairman of the Committee on the Financial Aspects of Corporate Governance.

For more information about this archive or to enquire about access to original documents, please:

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