ABSTRACT
Vanity Fair, as will be seen from the article we reprint elsewhere, again finds fault with auditors’ certificates to balance sheets, and asserts that in the cases it quotes they are not in accordance with the Act of Parliament. If the writer merely means that in many cases they do not comply with the exact phraseology laid down in the act, we admit that it is so, but, looking at it from a more liberal point of view, we assert, that these certificates not only cover all the requirements of the act, but, in most cases, give more information than they are required to afford.
