§ Mr. Ian Stewart
To ask the Chancellor of the Exchequer if the Government have received Lord Sharman's Review of Audit and Accountability in the 21st century. 
§ Mr. Andrew Smith
I have received LordSharman's Review. Copies are available in the Vote Office and the Library of the House.
I am most grateful to Lord Sharman for reviewing this important and complex area, and for conducting his Review so speedily.
The twin principles of accountability of the Executive to Parliament and independent scrutiny by the Comptroller and Auditor General are enormously important to good government. Present arrangements have evolved gradually over the past century and it is valuable to have the benefit of Lord Sharman's views on how these arrangements should now be developed to best fit the 21st century.
The Government will consider Lord Sharman's recommendations very carefully with a view to improving the present system of accountability, and will issue a formal response in due course.