§ 6. Sir ARTHUR MICHAEL SAMUEL
asked the President of the Board of Trade if he will consider an agreed suggestion from the three English and Scottish bodies of accountants for a clause to be incorporated in the Companies Act Amendment Bill, which will ensure that every auditor's report on audited balance sheets, lodged with the Registrar of Companies under Section 110 of the 1929 Act, shall contain ale report by the auditors on the accounts and balance sheets certified by them which include a profit-and-loss account issued to the shareholders as required by Section 134 (1) of the Companies Act, 1929?
§ Mr. RUNCIMAN
Any suggestion on the lines indicated by my hon. Friend will be noted for investigation when the question of amending the Companies Act is under consideration.