§ Mr. Austin Mitchell
To ask the Secretary of State for Trade and Industry if she will list the consultancy services that auditors are not permitted to sell to their audit clients. 
§ Miss Melanie Johnson
The UK system of auditor regulation is based on principles rather than rules. The key principles are that auditors should not perform management functions or make management decisions; that auditors should not audit their own work; and that auditors should not act as advocates for their clients. There is no list of banned services in the UK.
The recently published Final Report of the Coordinating Group on Audit and Accounting Issues deals with the issue of the provision of non-audit services by auditors to their clients, in particular in Chapter 1 (auditor independence) and Chapter 2 (corporate governance and the role of audit committee).