§ Mr. Austin MitchellTo ask the Secretary of State for Trade and Industry (1) when the original BAT accounts for 1990 were lodged at Companies house; and if any queries were raised with the company about those accounts;
(2) whether he will investigate BAT's revision of its 1990 accounts and ask the Institute of Chartered Accountants to investigate the effectiveness of the initial audit.
§ Mr. RedwoodI am pleased to note the prompt action taken by BAT Industries plc in voluntarily issuing a supplementary note under new section 245(1) of the Companies Act 1985, to correct an error in a note to the 1990 accounts which I understand are due to be laid before its shareholders in general meeting on 29 May. The accounts in question have not yet been delivered to the Registrar of Companies.