I move amendment No. 241:
In page 146, subsection (1) (c), line 45, to delete "any capacity" and substitute "a capacity other than as a full time employee".
This is dealing with where an auditor has been disqualified. The situation here is that a person who is disqualified may not become a partner in a firm of auditors or give directions or instructions in relation to the conduct of an audit or work in any capacity at all in the conduct of an audit. There is a problem here possibly, that this would mean that somebody who is disqualified is essentially denied perhaps any means of earning a living at all. It may not be the intention to be quite as severe as that. The purpose of amendment No. 241 in the name of Deputy Barrett and myself is to allow a disqualified person to work as an employee — in other words where he is working under the direction of somebody else, just doing the paper work, but not where he is exercising independent judgment. Admittedly the phrasing I have used does not make it as clear as I would like. Perhaps it would be better if it were to say "a capacity other than as a full-time employee under supervision of a qualified auditor" or something like that. My intention — and the Committee can consider whether it is valuable or not — is to allow the person to continue to make some sort of a living in however subordinate a role rather than just to throw him out altogether. It is possible that people could be disqualified from what might be described as a technicality. However, I would be interested to hear other Members' views on that.