Skip to main content
Show full summary

Baroness Bowles of Berkhamsted to ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 1 June (HL473), what assessment they made of the duties of auditors set out the decision in Caparo Vs Dickman when providing that answer; and in particular, the part of the judgment which states "It is the auditors' function to ensure, so far as possible, that the financial information as to the company's affairs prepared by the directors accurately reflects the company's position in order, first, to protect the company itself from the consequences of undetected errors or, possibly, wrongdoing (by, for instance, declaring dividends out of capital)."  HL864

Question HL864: tabled on 13 June 2022 and due for answer by 27 June 2022

This type of business sits within the Questions & Statements category.

This question has been answered by the relevant Government Department.

Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 1 June (HL473), what assessment they made of the duties of auditors set out the decision in Caparo Vs Dickman when providing that answer; and in particular, the part of the judgment which states "It is the auditors' function to ensure, so far as possible, that the financial information as to the company's affairs prepared by the directors accurately reflects the company's position in order, first, to protect the company itself from the consequences of undetected errors or, possibly, wrongdoing (by, for instance, declaring dividends out of capital)."  HL864
Legend for business item text
Item that is new or altered.
* Item is an oral question.
Numbers starting HL are unique identifiers for written questions, Bills or papers.

Member's Registered Interests

There are no interests to show.