Partners typically say longer, uninterrupted relationships with audit clients improve quality more than they impair independence, according to a study by Brian E.
Universities have complained that the current A-level system does not stretch pupils sufficiently or give them the intellectual independence and curiosity needed for degree-level study.
Industry trials can be well conducted, but there are many situations where a lack of independence has had an influence on the way the study was designed and the results that are released.
It mustered a 16 vote majority against Crossbencher Lady Grey Thompson's amendment calling for an independent study and pilot programmes before the new Personal Independence Payment for disabled people replaces Disability Living Allowance.