§ Mr. Mitchell
To ask the President of the Board of Trade if she will introduce legislation to raise the threshold for small company audits in order to bring it in line with the definition of small company contained in the Companies Acts. 
§ Mr. Ian McCartney
My right hon. Friend the President of the Board of Trade has no plans to do so. The threshold for audit exemption was last raised on 15 April 1997, following public consultation.