§ Mr. MAITLAND
asked the President of the Board of Trade if he will consider the general practice of accountants in relation to the certification of companies' 950W accounts and in particular to the question of internal or secret reserves; and, in any amendment of the Companies Act, will he consider the desirability of defining more clearly the obligations of accountants in regard thereto?
§ Mr. HORE - BELISHA
My hon. Friend's suggestions have been noted for investigation when the question of the amendment of the Companies Act is under consideration.