Amendment No. 239b in the name of the Minister has already been discussed with amendment No. 239a.

I move amendment No. 239b:

In page 146, between lines 23 and 24, to insert the following subsection:

"(6) A person who is appointed as auditor of a company or as a public auditor shall be under a general duty to carry out such audit with professional integrity.".

Amendment agreed to.
Section 193, as amended, agreed to.