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Item List : "Financial reporting"

47 items, ordered by date. Displaying page 1 of 2. Show on timeline Items per page: 25 | All 

1. Sir Adrian Cadbury's handwritten notes on 'communications with City, responsibilities and auditors.

Handwritten notes from probably 3 different meetings or situations as three different papers, covering most topics of the Committee's investigations.

2. Making corporate governance more effective, paper submitted on 1 February, 1991, to Accountancy Age

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.

3. News release, 2 April 1991, from the Institute of Chartered Accountants of Scotland, Scots CAs set up corporate governance working party.

The brief is to consider : management's responsibility for financial statements; the need to require companies to maintain adequate internal control systems; the implications of these issues for the role of audit committees. Membership of the Committee is listed.

4. Letters commenting on increases in top salaries, May 1991

Letters to AC and RTZ expressing concern about the large increase in top salaries and accounting practices.

5. Letters, June 1991, between Sir Adrian Cadbury and Neville Bain, Coats Viyella.

Neville Bain sets out some points on directors and responsibilities, annual reports and audit committees.

6. Letter, dated 10 June 1991, from IDS, Incomes Data Services Ltd

Offering sample copies of new product dealing with financial reporting by companies.

7. In confidence. Record of meeting with Sir Ron Dearing, Chairman of the Financial Reporting Council, on 11 June 1991

Objective of the meeting: to canvass Sir Ron's view of the ground the Committee might cover.

8. In confidence. Record of meeting with Mr Nigel Macdonald, vice president of the Institute of Chartered Accountants of Scotland and partner, Ernst and Young, on 14 June 1991.

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.

9. In confidence. Note of meeting with Mr Jonathan Charkham, Bank of England on Wednesday, 19 June 1991

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'.

10. Letter, dated 19 June 1991, from J P Charkham, Bank of England, about chairman's and directors reports and comments on accounts of Melody plc

Charkham writes to Sir Adrian including a letter to ICAS about possible inclusions in reports: summaries of key people; products or services report; prospects / financial plan for the future; performance.

11. Letter, dated 24 June 1991, to Jonathan Charkham following their meeting.

Puts a point of view on the types and amount of information that should be required, remembering that many companies operate internationally.

12. Letter, dated 25 June 1991, from David Allen, SFM Ltd about the use of accountancy techniques

Also attached is a letter to the Financial Times about wealth creation by businesses and attendant accountancy practices.

13. Correspondence July/August 1991 from Hugh Collum, SmithKline Beecham

Covering letter and Hugh Collum's response to the Accounting Standards Board's publication on Structure of Financial Statements and the Statement of Principles

14. Background notes for meeting with Lord Gregson on 17 July 1991

Extracts relate to communication of information to shareholders and delay in achieving voting rights.

15. Draft, dated 21 August 1991, evaluating a company's progress, prepared by Neville Bain, Coats Viyella

Paper prepared by Neville Bain. Not clear who is the intended audience.

16. Letter, dated 23 September 1991, from Roger Gray, CIMA and supporting evidence.

This is a reply to a request for comments on financial reporting, audit committees and the responsibilities of auditors.

18. Letter, dated 16 October 1991, from Lord Chilver, chairman of the Innovation Advisory Board and copy of Chapter 3 from the IAB publication 'Promoting innovation and long termism', published 1990.

Submisson concentrates on communication between companies and their shareholders, reporting on intangible assets and non-executive directors.

19. Letter and submission from the Society of Investment Analysts, 29 October 1991

The submission covers the composition of the Board e.g. Separate Chairman and Chief Executive, non-executive directors; qualitative and quantitative financial reports, importance of non-executive directors, external auditors and audit committees.

20. National Westminster Bank's submission to the Committee on the Financial Aspects of Corporate Governance, November 1991.

Submission covers the role and responsibilities of boards of directors, financial reporting, shareholders, auditing and regulation.

21. Correspondence with and submission from Institute of Public Relations, December 1991

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.

22. Correspondence with Austin Mitchell and Prem Sikka and their submission, December 1991, January 1992

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.

23. Correspondence with Professor R H Gray, Dundee University, December 1991.

Submission and response on social and environmental accounting

24. Letter, dated 13 December 1991, to Andrew Hugh Smith

Letter seeks to clarify the focus for the Committee. Letter also sent to Sir Ron Dearing and Mike Lickiss.

25. Handwritten notes (17 December 1991) and letter from RJ Chapman, Arthur Andersen, 7 November 1991.

Letter sets out Arthur Andersen's views as a contribution to evidence gathering.

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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