7 items, ordered by date.
1. Handwritten, by Sir Adrian Cadbury, small note on Argyll [Annual report] note 7 pt1
Refers to Note in the Argyll [annual accounts]?
2. Standards of financial reporting and auditing, undated
Document concentrates on auditing and accounting standards.
3. Record of meeting on 1 July 1991 with Mr Hugh Collum, 100 Group of finance directors
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.
Paper proposes a single regulatory body, changing auditors ever 5 years and additional information to be included in corporate reports.
Comments on potential for statements of conformity to become meaningless, possible progress to an international accounting regime and institutional shareholders, plus detailed comments.
6. Revised questions and answers brief for the launch of the [draft] report, 22 May 1992
Includes 2 pp of 11 questions apparently compiled by ICAEW referring specifically to auditing and accounting aspects.
7. Summary of responses by accountants up to 14 August 1992
Collates and summarises 24 reponses to the draft report from accountants. Covers comments on the contents of the draft report and additional topics with appendices on example sections on non-executive directors, suggested action plan and the response by the Auditing Practices Board.