Going concern

10 items, ordered by date.

1. Letter, dated 2 July 1992, from JJLG Sheffield, Norcros

Comments on potential for two-tier boards, non-executive directors entitlement to take independent professional advice, internal control systems and going concern.

2. 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.

3. Letter, 15 July 1992, from HS Axton, Brixton Estate plc

Comments on board structures, internal control systems, enhanced disclosure in interim reports and going concern requirement.

4. Letter, dated 21 July 1992, from the Foreign and Colonial Investment Trust PLC

Comments on ‘going concern’, and number of non-executive directorships.

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

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

6. Letter, dated 28 July 1992, from Grant Thornton

Comments on implementation by self-regulation vs legislation, applicability to smaller companies, non-executive directors and going concern.

7. Meeting of the Committee on the Financial Aspects of Corporate Governance, 3 June 1993. CFACG(93)2nd Meeting

Includes the agenda for the meeting and supporting papers on directors’ pension contributions, non-executive directors contracts, going concern and financial reporting and the Stock Exchange implementation of the Cadbury Code. Also included is note of the key points arising from a meeting between Martin Scicluna, Martyn Jones and Sir Adrian Cadbury on 22 April 1993.

8. 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.

9. Financial reporting and corporate governance ‘overload’, notes of a meeting held on 13 December 1993, at the Financial Reporting Council

The meeting arose from a CBI letter raising three points among which was the suggestion that accountants had gone further than the Cadbury Committee intended. Points covered included: internal control, going concern, and the proposed publication of a joint programme of ASB, APB, and English and Scottish accountancy institutes.

10. 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.