Internal control and financial reporting

The Internal Control Working Group was established to fulfil the requirements of the Cadbury Committee for the profession to develop guidance on internal control. The group was chaired by Paul Rutteman and comprised individuals put forward by The Hundred Group of Finance Directors, ICAEW and ICAS. The final report from the group, 'Internal control and financial reporting- guidance for directors of listed companies registered in the UK', was published in December 1994 and is usually referred to as the Rutteman Report.

The report

The ICAEW Library collection includes printed copies of the draft and final versions of the report. Users wishing to consult the report should contact the Library.

Articles and books in the Library collection

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