Local Audit and Accountability Bill [HL]

My Lords, my only point is that the latter clauses deal with the general duties of auditors but the first deals with the accounts themselves. Whereas auditors must ensure that it is a “true and fair view”, in Clauses 19 and 20, it has always been an accepted belief that with accounts prepared and signed off by external auditors—it is the chairman of the audit committee in my authority who signs off the accounts, with the chief executive—it is always a “true and fair view”. I have no real problems with it being added, but I just wonder if it is necessary.