House of Lords - Auditors: Market concentration and their role

Auditors: Market concentration and their role - Economic Affairs Committee Contents

APPENDIX 2: LIST OF WITNESSES

Oral Evidence

12 October 2010

Professor Michael Power, London School of Economics, Professor Vivien Beattie, University of Glasgow, and Professor Stella Fearnley, Bournemouth University

Written evidence, Professor Vivien Beattie, Professor Stella Fearnley and Tony Hines (ADT 1)

Supplementary written evidence, Professor Stella Fearnley (ADT 51)

Further supplementary written evidence, Professor Stella Fearnley (ADT 2)

Further supplementary written evidence, Professor Vivien Beattie, Professor Stella Fearnley and Tony Hines (ADT 3)

19 October 2010

Mr Charles Tilley, Chartered Institute of Management Accountants, Ms Helen Brand, Association of Chartered Certified Accountants, Mr Robert Hodgkinson, Institute of Chartered Accountants in England and Wales, and Mr Iain McLaren, Institute of Chartered Accountants of Scotland

Written evidence, Associated of Chartered Certified Accountants (ADT 4)

Written evidence, Chartered Institute of Management Accountants (ADT 5)

Written evidence, Institute of Chartered Accountants in England and Wales (ADT 6)

Written evidence, Institute of Chartered Accountants of Scotland (ADT 7)

Supplementary written evidence, Institute of Chartered Accountants in England and Wales (ADT 8)

Further supplementary written evidence, Mr Vernon Soare, Institute of Chartered Accountants in England and Wales (ADT 9)

26 October 2010

Mr Jonathan Hayward, Independent Audit Limited, Mr Stephen Kingsley, FTI Consulting, Dr Gunnar Niels, Oxera, and Mr Timothy Bush

Written evidence, Mr Timothy Bush (ADT 10)

Supplementary evidence, Mr Timothy Bush (ADT 11)

Written evidence, Independent Audit Limited (ADT 12)

Written evidence, Mr Stephen Kingsley (ADT 13)

Supplementary written evidence, Independent Audit Limited (ADT 14)

Supplementary written evidence, Mr Timothy Bush (ADT 15)

Further supplementary written evidence, Mr Timothy Bush (ADT 16)

Further supplementary written evidence, Mr Timothy Bush (ADT 16a)

Further supplementary written evidence, Mr Timothy Bush (ADT 17)

Further supplementary written evidence, Mr Timothy Bush (ADT 18)

2 November 2010

Mr David Herbinet, Mazars LLP, Mr Steve Maslin, Grant Thornton UK LLP, Mr Simon Michaels, BDO LLP, and Mr Russell McBurnie, RSM Tenon

Written evidence, BDO LLP (ADT 19)

Written evidence, Grant Thornton UK LLP (ADT 20)

Written evidence, Mazars LLP (ADT 21)

Supplementary written evidence, Grant Thornton UK LLP (ADT 22)

Supplementary written evidence, Mazars LLP (ADT 48)

Mr Lee White and Mr Andrew Stringer, Institute of Chartered Accountants in Australia

Written evidence (ADT 23)

9 November 2011

Mr Philip Collins and Mr David Stallibrass, Office of Fair Trading, Baroness Hogg and Mr Stephen Haddrill, Financial Reporting Council, Ms Sally Dewar and Mr Richard Thorpe, Financial Services Authority

Written evidence, Financial Reporting Council (ADT 24)

Written evidence, Financial Services Authority (ADT 25)

Written evidence, Office of Fair Trading (ADT 26)

Supplementary written evidence, Financial Reporting Council (ADT 27)

Supplementary written evidence, Financial Services Authority (ADT 28)

Supplementary written evidence, Office of Fair Trading (ADT 49)

23 November 2010

Mr Scott Halliday, Ernst & Young, Mr Ian Powell, PricewaterhouseCoopers, Mr John Griffith-Jones, KPMG, and Mr John Connolly, Deloitte

Written evidence, Deloitte (ADT 29)

Written evidence, Ernst & Young (ADT 30)

Written evidence, KPMG (ADT 31)

Written evidence, PricewaterhouseCoopers (ADT 32)

Supplementary written evidence, Deloitte (ADT 33)

Supplementary written evidence, Ernst & Young (ADT 34)

Supplementary written evidence, KPMG (ADT 35)

Supplementary written evidence, PricewaterhouseCoopers (ADT 36)

7 December 2010

Mr Ashley Almanza, The Hundred Group of Finance Directors and BG Group, Mr Robin Freestone, The Hundred Group of Finance Directors and Pearson Group, Mr Graham Roberts, British Land, and Mr Martin ten Brink, Royal Dutch Shell

Written evidence, The Hundred Group (ADT 37)

Written evidence, Mr Graham Roberts (ADT 38)

Written evidence, Royal Dutch Shell plc (ADT 39)

14 December 2010

The Lord Sharman, Dr Ian Peters, and Dr Sarah Blackburn, Chartered Institute of Internal Auditors

Written evidence, Chartered Institute of Internal Auditors (ADT 40)

Supplementary written evidence, Lord Sharman (ADT 41)

11 January 2011

Mr David Pitt-Watson and Mr Paul Lee, Hermes, Mr Iain Richards, Aviva Investors, Mr Guy Jubb, Standard Life Investments and Mr Robert Talbut, the Royal London Asset Management and the Association of British Insurers

Written evidence, Association of British Insurers (ADT 42)

Supplementary written evidence, Mr Paul Lee (ADT 43)

Supplementary written evidence, Mr Iain Richards (ADT 44)

Further supplementary written evidence, Mr Iain Richards (ADT 45)

Supplementary written evidence, Mr Guy Jubb (ADT 46)

18 January 2011

Professor David Myddelton, Institute of Economic Affairs, Mr Steve Cooper, International Accounting Standards Board, and Mr Roger Marshall,
Accounting Standards Board

Supplementary written evidence, IASB / IFRS Foundation (ADT 50)

The Lord Myners

Mr Paul Taylor, Fitch Ratings, Mr Alastair Wilson, Moody's Ratings, and Mr Dominic Crawley, Standard & Poor's

25 January 2011

Mr Mark Hoban MP, HM Treasury, Mr Edward Davey MP and Mr Richard Carter, Department for Business, Innovation and Skills

Written evidence (ADT 47)

Written Evidence

Evidence marked * is associated with oral evidence and is printed. Other evidence is published online at http://www.parliament.uk/holeconomicaffairs and available for inspection at the Parliamentary Archives (020 7219 5314).

Numerical Order

* Professor Vivien Beattie, Professor Stella Fearnley and Tony Hines (ADT 1)

* Professor Stella Fearnley (ADT 2)

* Professor Vivien Beattie, Professor Stella Fearnley and Tony Hines (ADT 3)

* Association of Chartered Certified Accountants (ADT 4)

* Chartered Institute of Management Accountants (ADT 5)

* Institute of Chartered Accountants in England and Wales (ADT 6)

* Institute of Chartered Accountants of Scotland (ADT 7)

* Institute of Chartered Accountants in England and Wales (ADT 8)

* Mr Vernon Soare, Institute of Chartered Accountants in England and Wales (ADT 9)

* Mr Timothy Bush (ADT 10)

* Mr Timothy Bush (ADT 11)

* Independent Audit Limited (ADT 12)

* Mr Stephen Kingsley (ADT 13)

* Independent Audit Limited (ADT 14)

* Mr Timothy Bush (ADT 15)

* Mr Timothy Bush (ADT 16)

* Mr Timothy Bush (ADT 16a)

* Mr Timothy Bush (ADT 17)

* Mr Timothy Bush (ADT 18)

* BDO LLP (ADT 19)

* Grant Thornton UK LLP (ADT 20)

* Mazars LLP (ADT 21)

* Grant Thornton UK LLP (ADT 22)

* Institute of Chartered Accountants in Australia (ADT 23)

* Financial Reporting Council (ADT 24)

* Financial Services Authority (ADT 25)

* Office of Fair Trading (ADT 26)

* Financial Reporting Council (ADT 27)

* Financial Services Authority (ADT 28)

* Deloitte (ADT 29)

* Ernst & Young (ADT 30)

* KPMG (ADT 31)

* PricewaterhouseCoopers (ADT 32)

* Deloitte (ADT 33)

* Ernst & Young (ADT 34)

* KPMG (ADT 35)

* PricewaterhouseCoopers (ADT 36)

* The Hundred Group (ADT 37)

* Mr Graham Roberts (ADT 38)

* Royal Dutch Shell plc (ADT 39)

* Institute of Internal Auditors (ADT 40)

* The Lord Sharman (ADT 41)

* Association of British Insurers (ADT 42)

* Mr Paul Lee, Hermes (ADT 43)

* Mr Iain Richards (ADT 44)

* Mr Iain Richards (ADT 45)

* Mr Guy Jubb (ADT 46)

* Department for Business, Innovation and Skills (ADT 47)

* Mazars LLP (ADT 48)

* Office of Fair Trading (ADT 49)

* IASB / IFRS Foundation (ADT 50)

* Professor Stella Fearnley (ADT 51)

Mr Duncan Alexander (ADT 52)

Baker Tilly UK Audit LLP (ADT 53)

Mr Laurence Longe, National Managing Partner, Baker Tilly UK Audit LLP (ADT 54)

Mr A St John Brown (ADT 55)

Mr Cormac Butler (ADT 56)

California Public Employees Retirement System (CalPERS) (ADT 57)

Corporate Value Associates (ADT 58)

Mr A F D Ferguson (ADT 59)

Mr Michael A. Hadfield (ADT 60)

International Audit and Assurance Standards Board (ADT 61)

Kingston Smith LLP (ADT 62)

Mr Keith Labbett (ADT 63)

Professor Kevin McMeeking (ADT 64)

Mr Cliff Moggs (ADT 65)

Mr P J Morgan (ADT 66)

Mr Bob Pigeon (ADT 67)

Professor Brenda Porter (ADT 68)

Sir Michael Snyder, Professional and Business Services Group (ADT 69)

The Lord Smith of Kelvin (ADT 70)

The Lord Smith of Kelvin (ADT 71)

UK Shareholders' Association Ltd (ADT 72)

Mr James Wood (ADT 73)

Z/Yen Group Limited (ADT 74)

The Bank of England (ADT 75)

The Lord Flight (ADT 76)

The Rt Hon Lord Tebbit CH (ADT 77)

Alphabetical Order

Mr Duncan Alexander (ADT 52)

* Association of British Insurers (ADT 42)

* Association of Chartered Certified Accountants (ADT 4)

Baker Tilly UK Audit LLP (ADT 53)

Mr Laurence Longe, National Managing Partner, Baker Tilly UK Audit LLP (ADT 54)

The Bank of England (ADT 75)

* BDO LLP (ADT 19)

* Professor Vivien Beattie, Professor Stella Fearnley and Tony Hines (ADT 1 and ADT 3)

Mr A St John Brown (ADT 55)

* Mr Timothy Bush (ADT 10, ADT 11, ADT 15, ADT 16, ADT16a,
ADT 17 and ADT 18)

Mr Cormac Butler (ADT 56)

California Public Employees Retirement System (CalPERS) (ADT 57)

* Chartered Institute of Management Accountants (ADT 5)

Corporate Value Associates (ADT 58)

* Deloitte (ADT 29 and ADT 33)

* Department for Business, Innovation and Skills (ADT 47)

* Ernst & Young (ADT 30 and ADT 34)

* Professor Stella Fearnley (ADT 2 and ADT 51)

Mr A F D Ferguson (ADT 59)

* Financial Reporting Council (ADT 24 and ADT 27)

* Financial Services Authority (ADT 25 and ADT 28)

The Lord Flight (ADT 76)

* Grant Thornton UK LLP (ADT 20 and ADT 22)

Mr Michael A. Hadfield (ADT 60)

* Mr Paul Lee (Hermes) (ADT 43)