§ Mr. Austin MitchellTo ask the Secretary of State for Trade and Industry whether his representative on the Auditing Practices Committee recommended the issue of a consultative document on the formation of the auditing practices board.
§ Mr. RedwoodThe decision to issue a consultative document on the proposed Auditing Practices Board was a matter for the Consultative Committee of Accountancy Bodies, not the Auditing Practices Committee. However, I welcome the consultative committee's decision to give everyone with an interest in auditing an opportunity to comment on and contribute constructively to the proposed new arrangements for setting auditing standards and issuing guidance to auditors.