UK Parliament / Open data

International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

I take my noble friend’s point. In my opening remarks, I tried to make clear that the FRC would host it purely in terms of human resources and other such matters. It will be an independent body to which my right honourable friend can delegate powers. Some noble Lords—I think it was my noble friend and the noble Lord, Lord Stevenson—asked about this. My right honourable friend will retain overarching power to ensure that that endorsement function operates well. If he retains that overarching power, he can revoke designation and retain overall control.

The endorsement board will be required to report annually to the Secretary of State on carrying out its functions. Sitting with the FRC is a matter of convenience in terms of HR and such matters, but it does not mean that its staff has to come from there. If there is anything more I can say, it might be best if I wrote to my noble friend and copied the letter to other noble Lords. I want to make it clear that the board will be made up of independent members. Its chair will be independent and it will not be part of the FRC.

Having used the word “hosting”, I am trying to think of some appropriate metaphor but I cannot offhand. I hope that my noble friend will understand what I am getting at.

7.15 pm

The noble Lord, Lord Stevenson, asked about revocation and the appropriate process. We hope that it would be very much a last resort, but it is important that the Secretary of State will be involved in the design of the board and how it carries out its functions. It will have to report to him and he will then be responsible for reporting that to Parliament, which will allow the noble Lord and others to have their involvement. Engagement between the Secretary of State and the board will continue as it carries out its work. I am not sure whether I need to go into the Kingman review much more. As I made clear earlier, it is now a matter for consultation.

The noble Baroness, Lady Bowles, put a large number of questions to me. That also means that I am providing her with a large number of answers, for which I thank, as always, those who advise me. She asked whether I could confirm that the true and fair requirement in the endorsement process overrules the Companies Act requirement—I see that she nods. Yes, that is correct.

We are obviously going to debate these matters in considerably greater detail when we get to the other SI that I have promised. As I made clear, this SI deals purely with a no-deal exit. It is important for business to provide it with the certainty that it needs. Other matters can be dealt with in due course as we develop the endorsement board and consider how it should work. I look forward to debating those matters in greater detail with all noble Lords when we come to that SI, just as in due course we will have to deal with the primary legislation required to deal with some other points that will result from the consultation and the report by Sir John Kingman, although that will be some time in the future.

Type
Proceeding contribution
Reference
796 cc211-2GC 
Session
2017-19
Chamber / Committee
House of Lords Grand Committee
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