Margaret wrote again, I'm happy to say with this: Hello Duncan I have chosen Sommerfield and Sainsbury for my Report regarding the ASB's Statement of principles. What do you think? Do you think I should change them? Thank you here's my response Dear Margaret, The key point to bear in mind when choosing companies to analyse is whether you have full access to the information you need. Sainsbury data is freely available, I know; and I imagine the same is true of Somerfield, although I don't think I've ever studied them. You've chosen two companies in the same industry: is that within the brief you've been given, I can't remember. Not a bad idea but companies from different industries might give you something more interesting. On the other hand, the retail industry is fascinating from an accounting and logistics point of view, for example, as Tesco seems brilliant at logistics and that shines through in its Stock holdings ... Loads to think about! Hope this is useful. DW