| | Page |
| | |
| Submitted by |
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| | |
| 1. | Association of Partnership Practitioners
| 9 |
| 2. | Partnership Counsel |
30 |
| 3. | Institute of Chartered Accountants in England and Wales
| 37 |
| 4. | Professor Prem Sikka |
43 |
| 5. | Professor Prem Sikka, Supplementary memorandum
| 47 |
| 6. | Association of Chartered Certified Accountants
| 56 |
| 7. | Law Society | 65
|
| 8. | Royal Institution of Chartered Surveyors
| 74 |
| 9. | Construction Industry Council
| 79 |
| 10. | Association of British Insurers
| 92 |