Our work process
We have four key sources of work.
Screening and/or initial review
Potential significant auditing/reporting irregularities and/or non-compliance with accounting requirements identified?
Refer cases of auditing /reporting irregularities to regulators of relevant auditors/reporting accountants for considering disciplinary actions
Request listed companies to remove identified non-compliance with accounting requirements
Issues not within the FRC’s remit: refer to other specified enforcement agencies
Insignificant issues: write to listed entities and/or their auditors to advise on review findings and suggest improvement
*Enquiry reports/investigation reports or any part of them may be published in due course. Please refer to case library
Page last updated: 21 January 2016