File: APC 12-27 (1)

Scope and Content

Contains material relating to an exposure draft of an auditing guideline on debenture trust deeds; copy letters from the APC secretariat to commentators on the exposure draft; original letters of comments on the exposure draft from: firms of accountants; accountancy bodies; and companies; secretariat memoranda and file notes concerning the project; a paragraph by paragraph breakdown of comments on the exposure draft, prepared by the secretariat with manuscript notes of action taken; a secretariat memorandum on the background and current status of the project, dated July 1985; notes of a legal consultation in 1981 on the project, and a copy of a legal opinion resulting from that consultation.