To ask the Secretary of State for Trade and Industry if he will list the inspectors' reports which have been passed to the Institute of Chartered Accountants in England and Wales, with the date on which each report was passed to the institute.

The information requested is as follows, updating the reply I gave to the hon. Member on 3 July 1991, Official Report, column 160:The inspections into British Anzani and Graylaw Holdings Ltd. were linked and cost information is only available for the combined investigation.

Company name	Cost (£)
Bryanston Finance Ltd. (now Ramor Investments Ltd.)	760,301
British Anzani plc	474,045
Graylaw Holdings Ltd.
Blue Arrow plc	3,569,800
The Bestwood plc	2,709,446
BOM Holdings plc	1,185,343

Each of these reports is unpublished and it would be inappropriate for me to discuss details of them. Such reports are disclosed, where appropriate, under the Companies Act 1948, as amended, under part XIV of the Companies Act 1985, as amended, and under the Financial Services Act 1986.

To ask the Secretary of State for Trade and Industry how many of his Department's inspectors' reports published since 1979 contain evidence of audit failures.

I refer the hon. Member to replies I gave on 19 December 1989 Official Report, column 138 and 139, 21 February 1990 Official Report, column 789 and 26 October 1990 Official Report, column 328. Four inspectors' reports have since been published which contain criticism of auditing firms:

Name of company	Date of publication	Name of accountants
Aldermanbury Trust plc	20 March 1991	Levy Gee
South Diffusion plc	1 May 1991	Spicer and Peglar, Gibraltar
Rotaprint plc	24 July 1991	Arthur Young Ernst and Whinney
The Milford Docks Company	16 January 1992	Coopers and Lybrand