Item List : "Code of Best Practice"

1. The code of best practice, undated.

This would seem to be a print-out of a presentation on the code of best practice on the report of the Committee.

2. Refers to the code of best practice, undated.

These look like notes to set out the key principles set out in the code of best practice.

3. Untitled [press briefing?], undated document about compliance with the Code of Best Practice.

The document lists 7 questions and answers about compliance with the Code of Best Practice.

4. Letter, dated 8 July 1991, with annexes from JP Charkham, Bank of England

Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.

5. Letter, 2 October 1991, from Sir Denys Henderson, ICI

Letter refers to recommendations by institutions on corporate governance and highlights lack of sanctions for codes of conduct and possible conversation about the role of Chairman.

6. 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.

7. 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.

8. 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.

9. Correspondence from Ron Dearing, Financial Reporting Council, including responses to the draft report from ICAEW, Rowena Mills Associates, Delta plc and Sears plc between 1 May 1992 and 23 July 1992.

Includes comments on differentiation between executive and non-executive board members, role of auditors and non-audit fees. Memo from Nigel Peace included.

10. Letter, dated 31 May 1992, from Tony Morton and comments on the draft report.

Comments on voluntary nature of compliance, internal control systems and comments on specific paragraphs.

11. Letter, dated 17 June 1992, from Gavin Fryer with background information and reply by Nigel Peace.

Comments on enforcement, adoption and efficacy, control structures, role of the board of directors, audit committees and director accountability.

12. Letter, dated 24 June 1992, from EA Bradman.

Comments on voluntary nature of the code, non-executive directors, the role of audit committees, directors' contracts and the independence of auditors.

13. Letter, dated 29 June 1992, from Richard Brown, the Association of British Chambers of Commerce.

Comments on the application of the code to smaller companies.

14. Letter, dated 30 June 1992, from Jane E Lyon, Union of Independent Companies.

Comments on the application of the code to smaller companies.

15. Draft letter about publication of final report, July 1992.

Reviews commercial publishing options generally and mentions publishing the code separately.

16. Letter, 8 July 1992, from DEF Green.

Comments on independence of auditors, audit committees and non-executive directors.

17. Letter, 8 July 1992, from Michael Jackaman, Allied Lyons plc.

Letter informs that Allied Lyons complies with the code although the appointmentof non-executive directors is informal and would prefer a voluntary code.

18. Letter, 10 July 1992, from NC Kelleway, Rikard Keen & Co.

Comments on auditing, complying with a code of best practice, non-executive directors, internal control systems and going concern recommendations.

19. Letter, 13 July 1992, from Gerard Howe, Howe Associates.

Comments on distinctions between executive and non-executive directors, compliance with the code, separation of roles and board appointments, committees, directors remuneration, auditors and other services to organisations.

20. Letter, 15 July 1992, from Sir Colin Corness, Redland plc.

Comments on position of auditors, potential to create two-tier boards, number of non-executive appointments and on the Code of Best Practice. Includes original and photocopy.

21. Letter, 15 July 1992, from Graham Nicholson addressed to the President of ICSA.

Comments on the code only applying to holding companies.

22. Extract from IFMA Update, 16 July 1992.

Comments that the Code of Best Practice may not be practicable for small companies and there is too clear a distinction between executive and non-executive directors.

23. Draft response of ICAEW, dated 16 July 1992.

Comments on voluntary approach, timing of implementation of compliance, which companies it should be applied to, auditor endorsement, costs, executive and non-executive directors and auditing. Detailed comments are included for some paragraphs.

24. Letter, 20 July 1992, from David Fifield.

Comments on ownership models, accountancy work, short-termism.

25. 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.