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Proceeding contribution from Lord Sharman (Liberal Democrat) in the House of Lords on Monday, 6 February 2006. It occurred during Debate on bill and Committee proceeding on Company Law Reform Bill [HL].


Company Law Reform Bill [HL]

It may be that accountants speak on this side of the Committee and lawyers on the other. As another accountant, I am troubled by the difference between ““must”” and ““should””. In particular, if we retain ““must””, boards of directors will engage in all sorts of structures to enable them to show what they have done, particularly where they delegate authority. That troubles me. I can see it being a lawyers’ field day in the organisations.


Secondary information

Type
Proceeding contribution
Reference
678 c275GC 
Session
2005-06
Chamber / Committee
House of Lords Grand Committee
Subjects
Codes of practice Company law Companies Directors Civil proceedings Conduct Finance Liability Management Taxation Shareholders Transfer pricing
Legislation
Company Law Reform Bill (HL) 2005-06
Link
View this Proceeding contribution on www.publications.parliament.uk