§ Mr. Austin MitchellTo ask the President of the Board of Trade if he will list his Department's published inspectors' reports which are critical of auditors for their failure to make a proper going concern evaluation.
§ Mr. Neil HamiltonNo. Copies of published inspectors' reports are available in the Library for inspection.
§ Mr. Austin MitchellTo ask the President of the Board of Trade what analysis his Department makes of his inspectors' reports; and to whom it is made available.
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§ Mr. Neil HamiltonReports of inspectors are considered carefully and information is disclosed, through the provisions of sections 451A and 449 of the Companies Act 1985, to prosecuting or regulatory bodies as appropriate. Relevant policy or legislative points are noted and considered within my Department.