Will the noble Lord consider Clauses 19 and 20? Clause 19 deals with “General duties of auditors” and Clause 20 with, “General duties of auditors of accounts of health service bodies”. The latter includes those words, saying,
“the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them”.
That reference is missing from Clause 19 and is not referred to in the earlier clause at all, but somebody deemed it appropriate to put it in Clause 20. I am trying to get some consistency, or to understand why there should be a difference between the two.