BERMUDA INTERNATIONAL SECURITIES LTD v KPMG (A FIRM)
                                                                    [2001] Lloyd's Rep PN 392
                                                                    COURT OF APPEAL
                                                                    Before Lord Justice Waller, Lord Justice Clarke and Lord Justice Rix
                                                                    
Auditors - CPR Part 31.16 - CPR Part 48.1 - Intended professional negligence action against auditors and tax agents - Whether pre-action disclosure desirable - Whether costs of an application under CPR 31.16 and of compliance should be awarded to respondent to the application.