Make a Complaint about a Statutory Auditor

If you are concerned that there may have been a breach of a Relevant Requirement in the performance of an audit, you should contact the FRC if the audit client is a Public Interest Entity or if the breach possibly relates to a Retained Matter.

Otherwise it is likely that enforcement will have been delegated by the FRC to the professional bodies and you should contact the Statutory Auditor and/or Statutory Audit Firm's professional body accordingly.

If you are unsure which organisation to contact you can ask the professional body if the individual or firm in question is a member.