HC Deb 19 October 1976 vol 917 c1371
Mr. Arthur Davidson

I beg to move Amendment No. 43, in page 21, line 38, leave out 'an auditor' and insert 'the auditors'.

Mr. Deputy Speaker

With this we may take Government Amendment No. 44.

Mr. Davidson

Again, I can be brief. These amendments make it clear that an offence arises under Clause 18 when misleading or false statements are made to employees of the auditor, not only when they are made to a partner of the practice which has been appointed auditor.

If the Opposition wish me to explain further, I will do so, but I think this is self-evident.

Amendment agreed to.

Amendment made: No. 44, in page 21, line 40, leave out 'he requires, or is entitled to require, as auditor' and insert 'they require, or are entitled to require, as auditors.'.—[Mr. Arthur Davidson.]

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