Audit Policy Mr. Austin Mitchell To ask the Secretary of State for Trade and Industry, further to his reply of 18 January, Official Report, column 355, if he will provide a list of the general issues relating to audit which his Department has referred to the accountancy bodies. Mr. Redwood The topics raised with the leading accountancy bodies and subsequently publicised in the professional press were: (i) accounts not in statutory format(ii) unwarranted filing of modified accounts(iii) accounts not filed by due date(iv) auditors acting as company secretary(v) depreciation of fixed assets. Mr. Austin Mitchell To ask the Secretary of State for Trade and Industry how many auditing partners have been barred from practising as a result of critical reports by his inspectors. Mr. Redwood It is the responsibility of the professional accountancy bodies and the joint disciplinary scheme (JDS) to investigate complaints and take such action as is appropriate. As far as I am aware, there has been no occasion where criticism of a company's auditors by my Department's inspectors in reports published since June 1979 has led to an audit partner being excluded from membership of a professional accountancy body. However, there have been two instances where accountants who were directors of the companies criticised by inspectors were investigated by JDS and subsequently excluded from membership of their professional body.