22 items, ordered by date. Show on timeline
This paper is unpublished and covers fraud, auditors' responsibilities, directors' responsibilities with recommendations.
Paper summarises the issues in corporate governance and accountability, including responsibilities, current UK Legislation and EC Directives
This refers to a Statement of Best Practice published by the Institutional Shareholders' Committee and the ABI. It sets out key points, while asking the Committee to consider response to the ABI discussion document.
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.
Covers the middle ground.
Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.
Presents the auditor's view. NOTE: implication that BG's behind the scenes work had been influential in setting up Committee.
Letter mentions the number of non-executive director posts held and the roles of non-executive directors.
Submission covers the role and responsibilities of boards of directors, financial reporting, shareholders, auditing and regulation.
Main content is 'A submission to the Committee on the Finacinal Aspects of Corporate Governance by the Institute of Public Relations , City & Financial Group, December 1991.
Covers issues such as communication between boards and shareholders, emphasis on the long term, corporate reporting, company-auditor relationships, responsibilities of non-executive directors, audit committees and auditors responsibilities.
Includes a draft work programme and an update of the draft Accounting Practices Board discussion draft.
The paper covers the role and duties of directors, the responsibilities of institutional shareholders, auditors responsibilities and liabilities, accounting standards and pension fund management issues.
Suggests an additional entry on the form about directors understanding their duties.
Comments on non-executive directors roles, internal control systems, the role of auditors.
Letter comments on board structure, especially unitary boards, the duties of directors to shareholders and the responsibilities of the external auditors.
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.
This refers to the wording in reports and accounts about Directors' responsibilities as mention in the Code of Best Practice. Also included is the text of an article for the Law Society's Gazette.
19. Corporate Governance Committee meeting on 24 November 1993 including extending report's recommendations to large private companies, progress from the monitoring subcommittee, going concern guidance, financial reporting and corporate governance 'overload',
In addition to the supporting doucments for the meeting it contains the minutes of the meeting.
The 3 November article in Law Society Gazette and its interpretation.
Nigel gives the context to answer the query about two-tier boards which would be theoretically possible with directors having specified responsibilities.
The document was written after the Committee meeting in September 1991 and summarises conclusions on non-executive directors and suggested words for training of directors, rights of directors, non-executive directors and directors' contracts.