- Cadbury Report
- The report of the committee set up in May 1991 by the Financial Reporting Council, the London Stock Exchange, and the accountancy profession, under the chairmanship of Sir Adrian Cadbury, to consider the financial aspects of corporate governance. The final report was published on 1 December 1992. The main recommendation of the committee was that the boards of all listed companies registered in the UK should comply with a code of practice and state in their financial accounts whether or not they have complied with it, identifying any areas of non-compliance. The Cadbury Code includes the provisions that non-executive directors should be appointed for specified terms and re-appointment should not be automatic, that such directors should be selected through a formal process, and that both their selection and their appointment should be a matter for the board as a whole.
Accounting dictionary. 2014.
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