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Item List : "Code of Best Practice"

57 items, ordered by date. Displaying page 2 of 3. Show on timeline Items per page: 25 | 50 | All 

26. Letter, 21 July 1992, from Paul Girolami, Glaxo.

Comments on directors and non-executive directors roles, auditors and Code of Best Practice.

27. Letter, 21 July 1992, from Slough Estates plc.

Comments on the Code of Best Practice, financial reporting and possible regulation.

28. 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.

29. 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.

30. 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.

31. Letter, dated 30 July 1992, and comments from NN Graham Maw, Rowe & Maw.

Comments on the Code of Best Practice and sets out the author's own code besides commenting on other issues in the report, especially enforcement of the Code.

32. Letter, dated 31 July 1992, from Sir Andrew Hugh Smith, London Stock Exchange.

Comments on statements of compliance with the code of best practice as an obligation but not a requirement of listing, responsibilities of the directors and financial reporting.

33. Letter, dated 4 August 1992, to JP Charkham, Bank of England, enclosing comments on the draft report.

Comments in the manner of a learned paper, highlighting some alternatives or where the report could have been stronger and monitoring compliance.

34. Letter, dated 10 August 1992 from RC Grayson, British Petroleum company plc.

Comments on the perceived division of roles for executive and non-executive directors and auditors responsibility to review a company's (non)/compliance with the Code. Further comments on internal controls are included.

35. Corporate governance/Cadbury Committee: research. Note for meeting on 1 December 1992.

Document sets out terms of reference for research into compliance with the Cadbury proposals. ICAEW intends to fund a programme of research.

36. Draft memo, undated, to Company Secretaries of Listed and USM companies and all Yellow Book subscribers.

Advises all Stock Exchange-listed companies, USM companies and Yellow Book subscribers that they should report compliance with the Cadbury Code for the first financial report filed after 30 June 1993.

37. Publications on internal control, financial reporting, going concern and a survey of compliance.

These publications aim to provide background, guidance or give an overview of the response to the report.

38. Implementing the recommendations of the Cadbury Committee, a survey by Coopers and Lybrand: June 1993.

Reports the results of a survey of reactions to the Cadbury recommendations. See context in CAD-02269.

39. Letter, dated 2 July 1993, from Robert Charlesworth, including guidance on how auditors handle a statement of compliance with the Code of Best Practice and review interim reports.

There is draft guidance on compliance with the Code of Best Practice and also guidance on the topic issued in December 1993. In July 1993 the APB issued a draft for comment on reviewing interim financial information.

40. Letter, dated 7 September 1993, from Dermot de Trafford, Institute of Directors.

Author sends his comments on agenda items for Committee meeting, namely, 1 - extending the Code to large private companies, including extending the Code to smaller listed companies and comments on terminology for executive and non-executive directors.

41. Minutes of Committee meeting held on 9 September 1993.

Matters reported include extending the application of the Code to large private companies, and possible extension to smaller companies, progress of monitoring sub-committee and their work, rolling contracts, terminology for directors.

43. Publications on corporate governance and compliance with the Code of Best Practice.

Includes work done for the sub committee on implementation of the Code of Best Practice.

44. Briefing for Sir Adrian Cadbury - informal press briefings, Thursday 17 February 1994.

The document covers the number of copies distributed, other UK organisations and jurisdictions interested in the report, progress on monitoring the Code's implementation, going concern and internal controls.

45. Sir Adrian Cadbury, Committee meeting 19 May 1994.

The file includes the text of Sir Owen Green's Pall Mall Lecture, statistics from the ABI on compliance, agenda and papers on independent boards, monitoring compliance and various papers on internal control.

46. Letter to Sir Adrian Cadbury from Gina Cole about companies' compliance with the Code, 22 April 1994.

Refers to compliance with the code by NatWest, Camelot, Rentokil. Relevant pages were not attached.

47. Minutes of the [Committee] meeting on 10 May 1995.

Accompanying note says no further Committee meetings will be held. Minutes indicate new Committee with 12 members and a Chairman. The Committee also considered proposed changes to Stock Exchange Listing Rules and compliance with the Code.

48. Minutes of the [Committee] meeting held on Wednesday 14 September 1994.

Minuted items: internal control (ref Paul Rutteman), going concern, Labour Party document (See CAD-02281) and monitoring compliance with the Code.

49. Publication of the results of the ABI survey into compliance with the Code, CFACG(94)6.

The paper sets out the case for publication of the survey into compliance with the Code.

50. Companies with debt listings, 30 November 1994.

The paper seeks to establish whether clarification or exemption is required on Paragraph 3.1 statement of compliance about debt-listed companies.

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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