This document, when finalised, is intended to supersede the 1999 Basel Committee guidance on Enhancing Corporate Governance for Banking Organisations. Comments on this consultative document are welcome.

Comments should be submitted to the Secretariat of the Basel Committee on Banking Supervision, Bank for International Settlements, CH-4002 Basel, Switzerland by 31 October 2005. Comments may also be submitted via e-mail: baselcommittee@bis.org1 or by fax: +41 61 280 9100. Comments on this paper will not be posted on the BIS website.