Company Law Reform Bill [HL]

I am grateful for that last specific question. I will look at the record and revert on those two cases quoted, but I am sure the noble Lord will understand that I do not have a detailed response to that at my fingertips. To be clear: we do not see that any enhanced duty of care comes from the role, but we will study the record of this debate, and, if there are specific concerns that can be identified by the profession that we are not taking seriously, we will be happy to look at them. The Bill does not change the role of a senior statutory auditor, except to require him or her to be identified. The role of the engagement partner or the senior partner on the audit does not change thereby. The Bill does not bring in any special duties because of that.