3 NOVEMBER 1990, Page 34

. . . Stoy's true views

THE most pressing questions about Polly Peck are being addressed to its auditors, Stoy Hayward, who six months ago said that the accounts gave a true and fair view. Stoy, however, took time off this week to sponsor some awards — the best British company of 1990 is called Atlas Converting Equipment, lives in Bedfordshire, and, we must hope, has a better chance of survival than companies run. by Guardian Young Businessmen of the Year. The award for financial journalists goes to Ivan Fallon, who, though admirably faithful to his fallen favourites, has, so far as I can remember, avoided the embarrassment of backing AO Nadir. There is no award for Auditor of the Year, but then, there could only be one choice: Stoy Hayward.