Results 1–20 of 174 for speaker:Lord Sharman

Written Answers — House of Lords: Companies Act 2006 (25 Mar 2009)

Lord Sharman: To ask Her Majesty's Government what progress has been made in evaluating the business reviews being published by companies under the Companies Act 2006.

Written Answers — House of Lords: Narrative Reporting (25 Mar 2009)

Lord Sharman: To ask Her Majesty's Government what guidance is produced for companies on narrative reporting in the light of the financial crisis and the Climate Change Act 2008.

Statutory Auditors (Delegation of Functions etc.) Order 2008 (21 Feb 2008)

Lord Sharman: My Lords, again I will not delay your Lordships long. The order, which brings into effect a regime of regulation for the conduct of statutory audits and their auditors, has been debated widely and has been the subject of much consultation. It is very welcome that this replaces the old regime of self-regulation, which had many faults. The initial indications are that this regime will work...

Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 (21 Feb 2008)

Lord Sharman: My Lords, I will not delay your Lordships long on a day when matters of significant moment have been debated. By and large, these measures are very welcome. There is a clear need to update the fines and penalties for late filing and it is absolutely right that the arrangements should apply to limited liability partnerships in the same way as they applied to limited liability companies. I was...

EU: Company Law ( 2 Jul 2007)

Lord Sharman: My Lords, I first declare an interest as a chairman and director of listed companies in the UK, the full details of which are set out in the Register of Lords' Interests. I am also a former chairman of the audit firm, KPMG International. I congratulate the noble Lord, Lord Hodgson, on introducing this short debate on the eighth directive, which is of great importance and will be of...

Sarbanes-Oxley Act (24 Oct 2006)

Lord Sharman: My Lords, will the Minister confirm that the Government are well aware of the way in which the Sarbanes-Oxley Act has impacted on the attractiveness and competitiveness of the United States capital market? So much so is that the case that, I believe, Mr Hank Paulson is conducting a review of it with a view to amending it. Can the Minister further confirm that the Government will bear that in...

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: My Lords, I remind the Minister that I offered to give him an engagement letter. I can tell him that I have it with me.

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: My Lords, I am quite willing to accept that the solution may not be as the amendments are framed. I was more than a little astonished by the Minister arguing that transparency, when it affects the detail of how an auditor is performing, is a bad thing. I believe that transparency is the only way in which any semblance of confidence can be restored, where it has been lost. We must face up to...

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: My Lords, I thank the Minister for that and I beg leave to withdraw the amendment.

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: My Lords, I support the amendment, principally for the reason that the voluntary scheme which is operating is beginning to work quite well. If we can give the voluntary scheme time to work, it will be unnecessary to have this reserve power.

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: My Lords, I rise to support the noble Baroness's amendment. It may interest the House to know that 11 years of my life have been spent practising overseas. That is difficult and almost impossible where there is no reciprocity. Some of my friends wonder how I ever managed to learn Dutch; you have to take tests in Dutch and Dutch law to get a licence in the Netherlands, because there is no...

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: moved Amendment No. 511B: Page 394, line 6, at end insert— "( ) The order shall have the effect of making the body appointed under subsection (1) designated under section 5 of the Freedom of Information Act 2000 (c. 36) (further powers to designate public authorities)."

Failure to give notice to registrar of application to court or to deliver copy of court order (16 May 2006)

Lord Sharman: My Lords, I shall speak also to Amendment No. 511D. The purpose behind these amendments is to instil a deal of transparency into how the major accounting firms do their work. The public oversight body and its subsidiary organs, which consider audit quality in firms, do not publish individual reports. A composite report is published annually, which deals with the industry overall. It is...

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: moved Amendment No. 482: Page 442, line 2, at end insert— :TITLE3:"Section 425: Power of company to compromise with creditors and members "(1) Section 425 of the Companies Act 1985 (c. 6) is amended as follows. (2) In subsection (2) (arrangement or compromise to be binding) for "majority in number" substitute "creditors or members". (3) After subsection (2) insert— "(2A) The court will...

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: My Lords, we return to a matter that we debated in Grand Committee; namely, the ability of the courts to exercise discretion in terms of sanctioning schemes of arrangements. The purpose of the amendment is to grant that discretion to the court even if the relevant classes have not been correctly constituted, provided that the fairness of the scheme is not affected in any way. The amendment...

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: My Lords, I am grateful for the reply given to this part of the debate by the noble and learned Lord the Attorney-General. In the light of his reply, I beg leave to withdraw the amendment.

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: My Lords, I thank the noble and learned Lord the Attorney-General for responding to the concerns raised in the debate on this issue in Committee. I recognise that his approach is a little different from the one that we suggested, but I am content that it achieves the same ends. I will therefore not move Amendment No. 467.

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: My Lords, I am grateful to the Minister for his full explanation of this matter. I am content with it. I beg leave to withdraw the amendment.

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: My Lords, I am extremely grateful that the noble Baroness, Lady Noakes, did not give us the benefit of her wisdom on IFRS or we should still be here tomorrow. However, I agree with the noble Baronesses, Lady Goudie and Lady Noakes, that this area desperately needs attention. Incidentally, it has a much broader application than being for public companies alone but, as the noble Baroness, Lady...

Company Law Reform Bill [HL] (16 May 2006)

Lord Sharman: My Lords, I am grateful to the Minister for responding to the amendments, which were tabled by the noble Lord, Lord Hodgson. In addressing this issue I shall speak also to Amendment No. 424, which is in my name. I simply want to say that the noble Lord's Amendment No. 423 substantially addresses the issue that we have raised and I am grateful for that.


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