Company Law Reform Bill [HL]

When the Minister reflects on this, will he take into account that, as the noble Baroness said, the Bill deals only with the liability issue arising as a result of signing the report. In the process of being a supervisor of the audit, a named senior statutory auditor will do many other things in addition to signing the report. We are seeking to clarify that that does not attract any special duty of care. We are not in any way seeking to put into the Bill anything which detracts from the normal duty of care required. We are concerned whether there is a special duty of care as a result of being named, and signing a report is only one aspect of that.