1-20 of 693 results for subject:Audit
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To ask Her Majesty's Government why the White Paper Restoring Trust in Audit and Corporate Governance, published in March relies at paragraph 2.2.2 on the Brydon Review of 2019, while (1) the Companies Act 2006 sets out that a company's undistributable reserves include its accumulated unrealised profits, and (2) paragraph...
To ask Her Majesty's Government why the White Paper Restoring Trust in Audit and Corporate Governance, published in March relies at paragraph 2.2.2 on the Brydon Review of 2019, while (1) the Companies Act 2006 sets out that a company's undistributable reserves include its accumulated unrealised profits, and (2) paragraph...
There are currently no specific requirements under company law or accounting standards for financial statements to disclose the total amount of profits that are distributable. Some companies do provide these figures, but they are provided on a voluntary basis.
The text quoted in the question relates to the statement an auditor is required to make to a company under section 92 of the Companies Act 2006 when a private company re-registers as a public company. It does not establish a requirement for the company to disclose its undistributable reserves.
The Government White Paper, Restoring Trust in Audit and Corporate Governance, set out proposals to require companies, within an agreed scope, to disclose the total amount of reserves that are distributable. The Government will respond to the White Paper consultation in due course.
I. Student Loans Company. Annual report and accounts for financial year ending 31 March 2021. 59p. II. Letter dated 16/12/2021 from Michelle Donelan MP to the Deposited Papers Clerks regarding a document to be deposited in the House Libraries. 1p.
I. Student Loans Company. Annual report and accounts for financial year ending 31 March 2021. 59p. II. Letter dated 16/12/2021 from Michelle Donelan MP to the Deposited Papers Clerks regarding a document to be deposited in the House Libraries. 1p.
To ask Her Majesty's Government whether they (1) audit, and (2) monitor, the commercial UK real estate holdings of companies directly associated with regimes with poor human rights records.
To ask Her Majesty's Government whether they (1) audit, and (2) monitor, the commercial UK real estate holdings of companies directly associated with regimes with poor human rights records.
Monitoring of individuals, and any companies they may be associated with, for human rights abuses overseas is a matter for FCDO and HM Treasury, under the recently introduced Global Human Rights Sanctions Regulations 2020.
To ask the Secretary of State for Transport, what auditing arrangements there are for bus service recovery funding for operators; what proportion of claims from operators are audited; and whether it has been necessary to take action to recover bus recovery funding claims as a result of that auditing.
To ask the Secretary of State for Transport, what auditing arrangements there are for bus service recovery funding for operators; what proportion of claims from operators are audited; and whether it has been necessary to take action to recover bus recovery funding claims as a result of that auditing.
The Bus Recovery Grant scheme has been designed to comply with the grants principles as set out by Cabinet Office. The checking process for the grant, set out in the terms and conditions, is conducted across three separate levels: the baselining process at the start of the scheme; the monthly assurance checks against each period return from every operator; and 2 part review exercise which will provide additional assurance to the grant. The details of this review exercise are due to be communicated to operators within the scheme shortly.
DfT conducts due diligence checks on all claims submitted as part of the scheme. Action will be taken to recover funding where this is deemed appropriate following this checking process. At the time of writing, no monies have been claimed back from operators for this grant. This is however an on-going process and is subject to change through the lifetime of the scheme, where the Department will take action to recover funds where it becomes necessary.
That this House notes with concern the issue of air pollution and its ensuing effects on health and wellbeing; recognises the 2018 guidance on air pollution by Public Health England that cites poor air quality as the largest environmental risk to public health in the UK; acknowledges that every human being has an inalienable right to breathe clean and safe air; urges the Government to consider making reference to this in any future legislative proposal; further recognises that policy to improve air quality requires evidence and records of public and private entities that contribute to air pollution in local authorities; further urges the Government to make provision for local authorities to take an air pollution audit of public and private entities in their area; and calls on the Secretary of State for Environment, Food and Rural Affairs to report annually to Parliament on these audit reports.
That this House notes with concern the issue of air pollution and its ensuing effects on health and wellbeing; recognises the 2018 guidance on air pollution by Public Health England that cites poor air quality as the largest environmental risk to public health in the UK; acknowledges that every human...