Er Madam Deputy Speaker, one of the  difficulties addressed during the consultation exercise was that neither the term auditor, nor the phrase in his capacity as auditor, were defined in the banking statutory instrument or in the banking act itself and the government's mindful of the need to clarify who it is who will be placed under a duty by the statutory instruments and in which circumstances the duty will apply and while this is ultimately a question for the courts, we take the view that the duty clearly covers any auditor of a bank appointed under U K company law.