§ Mr. CousinsTo ask the Secretary of State for Trade and Industry what recent discussions he has had with the Auditing Practices Board over its proposal to introduce a going concern audit test on companies.
§ Mr. RedwoodI met the chairman of the Auditing Practices Board recently to discuss its work programme, and he explained to me the board's current thinking on its proposals to revise the existing guidance on the auditor's considerations in respect of going concern.