In the case of information relating to er say client A which is  obtained by the auditor while auditing client B, the auditor ought as a matter of sound practice normally to use the information to make further enquiries for the purpose of the audit of A. These interpretations have been set out more fully in the statement of auditing standards and the professional guidance issued by the auditing practices board that will accompany this legislation  and as matters of courtesy to the house er Madam Deputy Speaker, I ask that a copy of that be placed in the library.