Auditing Practices Board

HC Deb 25 June 1993 vol 227 c291W

Mr. Austin Mitchell

To ask the President of the Board of Trade what representations his Department has made to the Auditing Practices Board on the contents of the proposed going concern standard.

Mr. Neil Hamilton

My Department wrote to the Auditing Practices Board on 21 May with its comments on a draft of the proposed statement of auditing standards on going concern.

Mr. Austin Mitchell

To ask the President of the Board of Trade (1) what steps he has taken to ensure that the employing organisations of the members of the Auditing Practices Board do not exercise influence over its proceedings;

(2) what plans he has to seek views on the membership of the Auditing Practices Board from (a) the Commission for Racial Equality and (b) the Equal Opportunities Commission.

Mr. Neil Hamilton

The constitution and procedures of the Auditing Practices Board are matters for the Consultative Committee of Accountancy Bodies.