§ Mr. Austin MitchellTo ask the President of the Board of Trade what steps he will take to ensure that the auditing firms that audit public limited companies will be required to file annual accounts and other information with the appropriate supervisory body.
§ Mr. Neil HamiltonI have no plans to introduce such a requirement.
An auditor which is a company or an unregistered company within the meaning of the Companies Act 1985 is already subject to the disclosure requirements of that Act. With the exception of certain partnerships which are subject to the Partnerships and Unlimited Companies (Accounts) Regulations 1993, unincorporated bodies are not required to publish accounts.