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Internal control and financial reporting

The Internal Control Working Group was established to fulfill 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 report

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 ICAEW Library collection includes printed copies of the draft version of the report as well as the final version. Users wishing to consult the draft report should contact the Library.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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