About the FRC Procedures and Policies Enforcement Procedures Supporting documents, policies and guidance

Supporting documents, policies and guidance

On 17 June 2016, the FRC became the 'competent authority' for audit in the UK under new legislation which came into force following the EU Audit Regulation and Directive.

Policies and Guidance applicable to the AEP and both Schemes

Retention and Delegation of Investigation Decisions (PDF)
Convening Tribunals and Appeal Tribunals (PDF)
Tribunal Panel Member Statement of Independence Guidance Notes (PDF)

Audit Enforcement Procedure (AEP) - Supporting documents

Guidance for the Case Examiner (PDF)
Guidance on the opening of investigations (AEP) (PDF)
Guidance on disclosure of Unused Material (PDF)
Tribunal and Appeal Terms of Appointment (PDF)
Hearing Guidance (PDF)
Sanctions Policy (AEP) (PDF)
Publication Policy (AEP)  (PDF) 
Audit Enforcement Procedure (PDF)

Accountancy Scheme Policies and Guidance - Supporting documents

Guidance on the commencement of investigations (Accountancy Scheme)(PDF)
Accountancy Scheme Guidance on the delivery of Formal Complaints (PDF)
Accountancy Scheme Sanctions Guidance (PDF) 
Accountancy Regulations  (PDF)
Publication Policy (PDF)
Accountancy Scheme (PDF)

Actuarial Scheme Policies and Guidance - Supporting documents

Guidance on the commencement of investigations (Actuarial Scheme) (PDF) 
Actuarial Scheme Guidance on the delivery of Formal Complaints (PDF)
Actuarial Scheme Sanctions Guidance (PDF)
Actuarial Regulations (PDF)
Actuarial Scheme (PDF)

Policies and guidance applicable to the Accountancy Scheme and Actuarial Scheme

Guidance on the disclosure of unused material (PDF)


Previous versions of schemes and regulations and supporting documents, policies and guidance 

The full list is available here