16 items, ordered by date.
1. Comments from VW Benjamin, undated
Comments on the absence of input from business, executive remuneration, separation of roles, application of the code to smaller listed companies and various aspects of auditing. Also includes comments on specific paragraphs.
The letter has attached detailed suggested refinements when the code is applied to smaller quoted companies.
3. Letter, dated 29 June 1992, from Richard Brown, the Association of British Chambers of Commerce
Comments on the application of the code to smaller companies.
4. Letter, dated 30 June 1992, from Jane E Lyon, Union of Independent Companies
Comments on the application of the code to smaller companies.
Legal Practice Directorate Memorandum no. 271. It comments on the application of the code to smaller companies.
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. Letter, dated 29 July 1992, from JC Kay, Gaskell plc and comments on the draft report
Comments on alternative accounting treatments, application to smaller companies and non-executive directors.
8. Letter, dated 29 July 1992, from LE Linaker, IFMA and list of association members
The comments raise the issue of compliance for smaller companies and the possibility of distinctions between executive and non-executive directors.
9. Letter, dated 30 July 1992, from RWD Hanson, Hardys & Hanson plc
Comments on the cost of implementation for smaller companies.
Comments on the Terms of Reference and standards of practice in unlisted companies,in addition to specific points.
11. Letter, dated 31 July 1992, from Clark Whitehill & Co.
The response comments on the application of the Code to smaller listed companies, the effectiveness of internal control and the Caparo case.
Comments on potential difficulties with a voluntary code and its review, for smaller companies, emphasis on non-executive directors and goes on to specific points.
13. Letter, dated 31 July 1992, from Association of Investment Trusts
Comments on the challenges that smaller companies may have in complying with the Code.
14. 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.
The file also includes a copy of CAD-01327. It seems the documents for the 9 September meeting were sent out with copies of Coopers & Lybrarnd report (CAD-01327), the Auditing Practices Board drafts ‘Disclosure relating to corporate governance & interim financial, the Working Party on Internal Control document on guidance for directors information and accompanying letter.
16. Correspondence up 11 December 1992 with Gavin Burnett and David Lewis, Molyneux Estates
Peace gives pointers concerning points raised: audit and remuneration committees and application of the Code to smaller companies.