To ask the Secretary of State for Trade and Industry whether he will publish the recommendations which his Department has made on the review of the Auditing Practices Committee's review of operations.

The Government attach great importance to the role of the Auditing Practices Committee in setting auditing standards and in developing auditing guidance. 1, therefore, welcome the decision of the Consultative Committee of Accountancy Bodies to review the constitution, procedures and resources of the Auditing Practices Committee and look forward to the outcome.

To ask the Secretary of State for Trade and Industry whether the law firm criticised in the House of Fraser report acts as an adviser to any audit policy-making organisation.

If the hon. Member is referring to the firm of solicitors which acted for the Fayed brothers, I understand that a partner in that firm is a non-voting member of the Auditing Practices Committee.

To ask the Secretary of State for Trade and Industry on how many occasions he has taken any civil or criminal action against any auditing firm criticised in the Department of Trade and Industry inspectors' reports.

None. Copies of critical reports are passed to the auditors' professional body for consideration.