HC Deb 05 March 1993 vol 220 cc343-4W
Mr. Austin Mitchell

To ask the President of the Board of Trade whether he will provide a list of the auditing guidelines formulated by the Auditing Practices Committee after his Department acquired a non-voting representation on it.

Mr. Neil Hamilton

My Department was represented on the former Auditing Practices Committee by a nonvoting member from May 1987 until the Committee was dissolved in 1991. The auditing guidelines developed by the Committee and issued after May 1987 were as follows:

Date
Applicability to the public sector of Auditing Standards and Guidelines July 1987
The impact of regulations on public sector audits March 1988
Analytical review April 1988
Pension schemes in the United Kingdom November 1988
Banks in the United Kingdom March 1989
Building Societies in the United Kingdom March 1989
Reports by auditors under company legislation in the United Kingdom June 1989
—revised version February 1991
Reports by auditors under company legislation in the Republic of Ireland June 1989
Audit reports and information on the effects of changing prices October 1989
The auditor's responsibility in relation to fraud, other irregularities and errors February 1990
Guidance for internal auditors June 1990
Communications between auditors and Regulators under sections 109 and 180(l)(q) of the Financial Services Act 1986 July 1990
General business insurers in the United Kingdom March 1991
The auditors' statement on the summary financial statement May 1991
Life insurers in the United Kingdom October 1991

Mr. Austin Mitchell

To ask the President of the Board of Trade if he will list the dates of the meetings of the Auditing Practices Board which his representative has attended.

Mr. Neil Hamilton

My Department's representative attended the meetings of the Auditing Practices Board held on the following dates:

1991

  • 3 July
  • 9 September
  • 15 October
  • 3 December

1992

  • 14 January
  • 11 February
  • 10 March
  • 13 April
  • 19 May
  • 30 June
  • 28 July
  • 8 September
  • 25 September
  • 15 October
  • 24 November

1993

  • 12 January
  • 9 February