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1005599
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 remove filter
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy more like this
star this property hansard heading Financial Reporting Council: Audit more like this
star this property house id 2 more like this
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25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether the Financial Reporting Council (FRC)’s Practice Note 10 Audit of financial statements of public sector bodies in the UK as applicable to public bodies should have been applied to the FRC's accounts for the year ended 31 March, given that the FRC was itself a public body for all that period. more like this
star this property tabling member printed
Baroness Bowles of Berkhamsted more like this
star this property uin HL11370 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer remove filter
star this property answer text <p>The Financial Reporting Council (FRC)’s Practice Notes contain auditing rather than accounting guidance, so are not directly applicable to the preparation of the FRC’s accounts.</p><p> </p><p>Practice Notes contain best practice guidance to help auditors apply auditing standards in the context of particular kinds of engagement (including public sector bodies, charities and banks). They do not contain additional requirements to those in auditing standards (ISAs (UK)), Practice Note 10 provides relevant context and application guidance for any audit engagement for a public sector body, including the FRC.</p><p> </p><p>The audit of the FRC is carried out in accordance with auditing and ethical standards used by all auditors in the UK.</p><p> </p><p>Practice Note 10 provides guidance on regularity. Regularity is the concept that transactions recorded in the financial statements of an audited business must be in accordance with the relevant framework. These frameworks are specific to the audited business and set out the requirements their transactions must comply with.</p><p> </p><p>The FRC auditor is not required to give a separate opinion on regularity because the FRC is required to prepare its accounts in accordance with Companies Act requirements and uses FRS 102.</p>
star this property answering member printed Lord Henley more like this
star this property question first answered
less than 2018-11-22T16:32:45.523Zmore like thismore than 2018-11-22T16:32:45.523Z
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2616
unstar this property label Biography information for Lord Henley more like this
star this property tabling member
4562
unstar this property label Biography information for Baroness Bowles of Berkhamsted more like this
1005646
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 remove filter
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy more like this
star this property hansard heading Electricity: Meters more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what assessment they have made of the ability of current smart meter technology accurately to account for energy generated by domestic solar panels. more like this
star this property tabling member printed
Lord Taylor of Warwick more like this
star this property uin HL11417 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer remove filter
star this property answer text <p>Both SMETS1 and SMETS2 smart meters are compatible with microgeneration, including solar panels.</p><p> </p><p>All SMETS compliant electricity meters are capable of recording any electricity that is exported to the grid from onsite renewable generation sources, such as solar panels.</p> more like this
star this property answering member printed Lord Henley more like this
star this property question first answered
less than 2018-11-22T16:42:45.003Zmore like thismore than 2018-11-22T16:42:45.003Z
star this property answering member
2616
unstar this property label Biography information for Lord Henley more like this
star this property tabling member
1796
unstar this property label Biography information for Lord Taylor of Warwick more like this