§ Sir FREDERICK LOWasked the Under-Secretary why the Central Association of Accountants, which has a considerable number of members practising in India, is not included among those institutions and associations of accountants of which the members will, without further examination or inquiry, be held to be qualified as auditors for banks and public companies in India; and whether he is aware that some of the societies selected by the Governor-General have no members practising in India?
Mr. ROBERTSThe law gives complete discretion in the matter to the Government of India. They are undertsood to exercise it on expert advice, and on the principle of admitting those associations only that satisfy them that the conditions of membership guarantee the possession by every member of full qualifications for auditing the accounts of public companies. On the second question I have no information.