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