asked the Financial Secretary to the Treasury if all the accountants in the Civil Service are fully qualified; or what steps he is taking to see that they are.

In Departments where there is work which requires professional accountants, those engaged on such work hold the appropriate full professional qualification.

Are the Treasury included among these Departments? Is the Financial Secretary aware that owing to the extraordinary financial ideas of his right hon. Friend, it is essential that all public accounts should be audited by first class qualified accountants?