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EDITOR'S LETTER - Auditors don't sign the accounts. You do.

On 22 March 2000, company directors JR Sclater, IP Sedgwick and A Nash signed off their business's 1999 accounts. We don't know whether they celebrated the occasion with champagne or putrid coffee out of a plastic cup. We do know that the three directors were happy that their company's accounts were prepared on a going concern basis and that their auditors, Ernst & Young, were satisfied.

Andrew Sawers, editor, 01 Feb 2001
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