Accountants (Hansard, 21 October 1993)

§ Mr. Darling
To ask the Chancellor of the Exchequer (1) if he will set out the criteria applied by the Government in considering whether Government Departments or public sector bodies should consider doing business with private sector accountants where there is a potential conflict of interest;
(2) on what grounds his Departments and public sector bodies decline to do business with certain partners of accountancy firms; what further plans he has to exclude particular accountancy firms from Government business; and if he will make a statement.

§ Sir John Cope
The grounds on which Departments decide to do business with any accountancy firm will depend upon the individual circumstances of each appointment.
In general, Departments seek to ensure that there are no matters which could reduce a firm's effectiveness in performing the services for which it is to be appointed and that there are no matters which make it inappropriate for Government to have business dealings with the firm.

§ Mrs. Gillan
To ask the Chancellor of the Exchequer (1) what is the total number of audit appointments awarded by Government Departments to private accountancy firms; what is the total for the period of the last 12 months; what is the number in each Government Department; what proportion of these audit appointments were(a) held by the six largest accountancy firms, and (b) by other accountancy firms, again divided by Department; what proportion and total number of audit appointments carrying fees in excess of £25,000 is held by (i) the six largest accountancy firms and (ii) other accountancy firms; and if he will make a statement on his Department's policy on awarding audit appointments to firms other than the six largest accountancy firms;
(2) what is the total number of consultancy appointments awarded by Government Departments to private accountancy firms; what is the total for the period of the last 12 months to date; what is the number in each Government Department; what proportion of these consultancy appointments were (a) held by the six largest accountancy firms and (b) by other accountancy firms, again divided by Department; what proportion and total number of consultancy appointments carrying fees in excess of £25,000 is held by (i) the six largest accountancy firms and (ii) other accountancy firms; and if he will make a statement on his Department's policy on awarding consultancy appointments to firms other than the six largest accountancy firms.

§ Sir John Cope
The information sought on such appointments awarded by Government Departments to private sector accountancy firms is not held centrally, and could be provided only at disproportionate cost.
The Government's policy on awarding these appointments is that firms are considered on their merits for the work involved in each appointment.