Letter: Inside interest in the external audit

Mr S. G. Grant,Fca
Tuesday 19 September 1995 18:02 EDT
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Sir: I find it astonishing that Austin Mitchell should suggest that banks, pension funds, financial institutions and others should be invited to enter the field of external audits.

I needed years of intensive study under articles to become a qualified accountant in 1938. Even so, I needed a lengthy refresher course before returning to employment with my former professional firm in 1945; and for the remaining 35 years of my career, on virtually a weekly basis, I had to spend time on developments in accounting practice and on a range of legal matters to ensure that my knowledge did not become outdated.

It seems to me that Mr Mitchell has no detailed understanding of the work of practising accountants or of their onerous legal responsibilities.

Yours truly,

S. G. Grant

Letchworth,

Hertfordshire

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