Conduct
The Conduct division encompasses the FRC’s monitoring, oversight, investigative and disciplinary functions.
Our work includes:
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direct monitoring of financial reports and audits of public interest entities;
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oversight of the regulation of the audit, accountancy and actuarial professions by their respective professional bodies;
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inquiring into current market issues;
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operating a disciplinary scheme for major public interest cases involving auditors, accountants and actuaries; and
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research and thematic studies.
You can read more about each individual function under each of the sections below.