Includes coments from CBI, KPMG, IoD, CBI Committee, ICAS, and individuals. Main headings are remuneration, independent audit, information to be included in reports.
Comments on the absence of input from business, executive remuneration, separation of roles, application of the code to smaller listed companies and various aspects of auditing. Also includes comments on specific paragraphs.
Handwritten notes about priorities, auditing, legislation, regulation, independence etc
This would seem to be a print-out of a presentation on the code of best practice on the report of the Committee.
Document concentrates on auditing and accounting standards.
Handwritten notes from probably 3 different meetings or situations as three different papers, covering most topics of the Committee's investigations.
Covers non-executive directors and external auditing.
The notes cover institutional investors, power distribution, communication with investors and more detailed notes on the role of auditors.
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.
Covers proposed EC Regulation on the requirement for an audit of a company's environmental policy and performance. Includes handwritten note to Sir Adrian from Ronald Somerville
Notes on conduct of Annual General Meetings, auditors, directors' remuneration.
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.
Contains thoughts on information disclosure, closeness of auditors to clients and Board responsibility, narrative information rather than figures, enforcement, directors' remuneration and comments on meaning of 'financial aspects of corporate governance'.
Memo re-arranges meeting of 25 June 1991 with Sir Dermot de Trafford.
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.
Mostly concentrates on what ICAEW's Financial Reporting and Auditing Group (FRAG) are doing.
Contains papers, voting by institutional Shareholders, Communication of Business Plans & Insider Dealing
Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.
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.
Presents the auditor's view. NOTE: implication that BG's behind the scenes work had been influential in setting up Committee.
Sets out what ASB would be happy for the Cadbury Committee to consider.
Paper sets out rules on professional conduct when 'opinion shopping' is an issue.
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.