HC Deb 05 April 1982 vol 21 cc785-6
Mr. Giles Shaw

I beg to move amendment No. 4, in page 7, line 26, after 'prepare' insert, and keep under review'

Mr. Deputy Speaker

With this we shall discuss Government amendments Nos. 5 and 6.

Mr. Shaw

The amendment fulfils an undertaking given in Committee. Hon. Members stressed the importance of a code of audit practice and said that it should be subject to parliamentary approval. The Government accept that. The code is the framework in which auditors will work and we therefore tabled the amendment. The amendment provides that the code must be approved by both Houses before it comes into force and approved again at intervals of not more than five years. The hon. Member for Edmonton (Mr. Graham) in particular asked for the five-year provision. Although much of the code may be technical, I am sure that this is a sensible way to proceed with what is an important part of the commission's work. I commend the amendments to the House.

Mr. Kaufman

It may be a sensible way, but the Government did not see that it was a sensible way until we told them that it was. We proposed that it should be a sensible way and they accepted that it was. This is yet another Government response to pressure from the Opposition. We have achieved a major improvement in the Bill. We support the amendment.

Amendment agreed to.

Amendments made: No. 5, in page 7, line 32, leave out subsection (3) and insert— '(3) The code shall not come into force until approved by a resolution of each House of Parliament, and its continuation in force shall be subject to its being so approved at intervals of not more than five years. (3A) Subsection (3) above shall not preclude alterations to the code being made by the Commission in the intervals between its being approved as aforesaid. (3B) The Commission shall send copies of the code and of any alterations made to the code to the Secretary of State who shall lay them before Parliament; and the Commission shall from time to time publish the code as for the time being in force.'.

No. 6, in page 7, line 34, leave out 'or revising the code' and insert `the code or making any alteration in it'.—[Mr. Giles Shaw.]

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