Results 1–20 of 475 for speaker:Baroness Bowles of Berkhamsted

Written Answers — Department for Business, Energy and Industrial Strategy: Small Businesses: Ethnic Groups (26 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government what statistics they collate on ethnicity in small and medium sized enterprises; and if they collate any such statistics, what are the numbers by ethnicity of (1) staff, and (2) owners, of small and medium sized enterprises, by sector, according to the most recent figures.

Written Answers — Department for Business, Energy and Industrial Strategy: Accountancy: Standards (21 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 15 June (HL757), whether the use of judgement in resolving accounting issues is by reference to (1) the purpose of audited accounts as set out in company law, or (2) the Conceptual Framework that has “no status because it is not adopted into UK law”.

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board: Public Appointments (18 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 6 July (HL1265), how the post of Technical Director of the UK Endorsement Board can have been recruited by the process set out in the attachment in the light of the metadata showing that this document was created on 29 April 2021, whilst Financial Reporting Council minutes indicate that the post had been taken...

Written Answers — Department for Business, Energy and Industrial Strategy: Company Accounts (12 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 11 April 2018 (HL6619), why (1) they, and (2) the Financial Reporting Council, consider that the powers of section 464 do not include distributable profits GAAP for the audited annual accounts as relevant accounts, given that section 853(4) Companies Act 2006 states that “references to ‘realised profits’...

Written Answers — Department for Business, Energy and Industrial Strategy: Company Accounts (12 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 20 December 2021 (HL4706), which said that the Companies Act 2006 “does not establish a requirement for the company to disclose its undistributable reserves”, what consideration they have given to amending that answer in light of the Financing Reporting Council Publication Miscellaneous Reports By Auditors...

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board (12 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 21 June (HL865), whether the answer “the UK Endorsement Board has interpreted its statutory functions in accordance with the Companies Act” means that the UK Endorsement Board has determined the suitability of accounting standards for the applicable accounting framework of the Companies Act 2006 as set out...

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board (12 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 21 June (HL865), which stated “the UK Endorsement Board has interpreted its statutory functions in accordance with the Companies Act and the provision in Section 11 of the Interpretation Act 1978”, whether they will issue a correction to the Written Answer by Lord Callanan on 20 May (HL31) which stated...

Written Answers — Department for Business, Energy and Industrial Strategy: Company Accounts (12 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answers by Lord Callanan on 20 May (HL31) and 21 June (HL864), whether (1) quangos acting under a legislative framework, and (2) government departments overseeing the activities of quangos acting under a legislative framework, take into account the leading case law on the subject matter at stake.

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board: Public Appointments (11 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 21 June (HL866), whether they have asked Mike Ashley whether he had any involvement in the recruitment of Seema Jamil O’Neill from KPMG to the staff of the UK Accounting Standards Board while he was a member of that Board and a partner at KPMG; and if not, whether they will now do so.

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board: Public Appointments (11 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 21 June (HL866), why the position of Technical Director of the UK Endorsement Board is not an executive function of (1) the UK Endorsement Board, or (2) the Financial Reporting Council.

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board: Public Appointments (7 Jul 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 21 June (HL866), what was the process for the fair and open competitive recruitment for the position of Technical Director of the UK Endorsement Board; and when that appointment was made.

Written Answers — Department for Business, Energy and Industrial Strategy: Company Accounts: Standards (23 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 15 June (HL760), whether they will change the answer given to the original question, answered on 27 May (HL404), now that this later answer clarifies that the attachment of the January 2007 impact assessment to the answer (HL404) has no relevance to the question put.

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board (23 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 15 June (HL760), why the UK Endorsement Board is missing from the Public Appointments Order in Council; and whether (1) the Commissioner for Public Appointments, and (2) the National Audit Office, have been made aware of that omission.

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board: Public Appointments (23 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 15 June (HL760), how many applications were received for the post of Chair of the UK Endorsement Board; how many candidates were invited for interview; what was the composition of the interview panel; when and where the announcement was made that Pauline Wallace had been reappointed; and whether they will...

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board (21 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 20 May (HL127), why the UK Endorsement Board website at 1 June 2022 made no reference to Mr Ashley’s career of 35 years at KPMG.

Written Answers — Department for Business, Energy and Industrial Strategy: Mike Ashley and Seema Jamil-O'Neill (21 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answers by Lord Callanan on 20 May (HL127 and HL128), whether they asked Mike Ashley or Seema Jamil O’Neill for information when preparing their response; and if not, whether they will now do so.

Written Answers — Department for Business, Energy and Industrial Strategy: Company Accounts: Standards (21 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answers by Lord Callanan on 20 May (HL27) and 27 May (HL402), why the UK Endorsement Board has not interpreted its duties in SI 2019/685 by reference to the Companies Act 2006, given that section 11 of the Interpretation Act 1978 requires "Where an Act confers power to make subordinate legislation, expressions used in that legislation...

Written Answers — Department for Business, Energy and Industrial Strategy: Company Accounts (21 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 1 June (HL473), what assessment they made of the duties of auditors set out the decision in Caparo Vs Dickman when providing that answer; and in particular, the part of the judgment which states "It is the auditors' function to ensure, so far as possible, that the financial information as to the company's...

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board (15 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 27 May (HL402), whether the Secretary of State or the UK Endorsement Board have been endorsing International Accounting Standards as set out in Regulation 7 of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 only, and without...

Written Answers — Department for Business, Energy and Industrial Strategy: UK Endorsement Board: Public Appointments (15 Jun 2022)

Baroness Bowles of Berkhamsted: To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 23 May (HL245), why the post of Chair to the UK Endorsement Board was not regulated by the Commissioner for Public Appointments.


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