Enforcement Cases

In its role as Competent Authority for Statutory Audit and the independent disciplinary body for accountants and actuaries in public interest cases, the FRC carries out investigations into the Entities through the Audit Enforcement Procedure, Accountancy Scheme and Actuarial Scheme. For more information on what a case entails see our Enforcement page.

A list of current FRC investigations which have been publicly announced can be viewed and filtered below, along with cases that have been closed

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133 Enforcement cases

Audit Firm / Accountant / Actuary	Entity	Enforcement Regime	Audit / Non-Audit	Content and Date of Press Announcement	Status
KPMG	N Brown Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 7 October 2025	Past
Deloitte	Glencore plc and Glencore Energy UK Limited (GEUK)	Audit Enforcement Procedure	Audit	Commenced Investigation: 23 July 2025	Current
Deloitte	Stenn Assets UK Limited and Stenn International Limited	Audit Enforcement Procedure	Audit	Commenced Investigation: 10 July 2025	Current
Wilkins Kennedy Audit Services Limited	Stenn Assets UK Limited and Stenn International Limited	Audit Enforcement Procedure	Audit	Commenced Investigation: 10 July 2025	Current
KPMG	Carr's Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 12 June 2025 Commenced Investigation: 18 April 2023	Past
Accountant	Thurrock Council	Accountancy Scheme	Non-Audit	Imposed Sanctions: 8 May 2025 Commenced investigation: 3 January 2024	Past
Ernst and Young (EY)	Post Office Limited	Audit Enforcement Procedure	Audit	Commenced Investigation: 16 April 2025	Current
Ernst and Young (EY)	Stirling Water Seafield Finance plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 14 April 2025 Commenced Investigation: 13 January 2023	Past
Ernst and Young (EY)	Thomas Cook Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 10 April 2025 Extension of Investigation: 19 December 2019 Commenced Investigation: 1 October 2019 Update: 24 September 2019	Past
BDO	Home REIT plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 8 April 2025	Current
PwC	Wyelands Bank plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 25 March 2025 Commenced Investigation: 28 June 2021	Past
MacIntyre Hudson LLP	ISG Limited	Audit Enforcement Procedure	Audit	Commenced Investigation: 18 March 2025	Current
Ernst and Young (EY)	Public Interest Entity and a related non-PIE entity	Audit Enforcement Procedure	Audit	Commenced Investigation: 13 March 2025	Current
Accountant	Woking Council	Accountancy Scheme	Non-Audit	Commenced Investigation: 13 February 2025	Current
KPMG	Entain plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 20 January 2025	Current
Crowe UK	Akazoo Ltd	Audit Enforcement Procedure	Audit	Imposed Sanctions: 10 December 2024 Commenced Investigation: 4 October 2021	Past
Accountant	N/A	Accountancy Scheme	Audit	Imposed Sanctions: 14 November 2024	Past
Accountant	Autonomy Corporation plc	Accountancy Scheme	Non-Audit	Update: 19 August 2024 Imposed Sanctions: 11 July 2024 Update: 7 May 2019 Update: 27 November 2018 Formal Complaint: 31 May 2018	Past
Ernst and Young (EY)	Evraz plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 07 August 2024 Commenced Investigation: 20 April 2023	Past
Deloitte	Lookers plc	Audit Enforcement Procedure	Audit	Investigation announced: 12 March 2021	Current
MacIntyre Hudson LLP	MRG Finance UK plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 9 July 2024 Commenced Investigation: 7 January 2022	Past
KPMG	Carillion plc	Audit Enforcement Procedure	Audit	Publication of Final Settlement Decision Notices: 9 May 2024 Imposed Sanctions: 12 October 2023 Initial Investigation Report Delivered: 1 March 2021 Initial Investigation Report Delivered: 21 September 2020 Update: 10 January 2020 Extension of Investigation: 26 February 2019 Update: 22 January 2019 Update: 16 May 2018 Commenced Investigation: 29 January 2018	Past
Maclntyre Hudson LLP	Public Interest Entity	Audit Enforcement Procedure	Audit	Commenced Investigation: 16 May 2024	Current
Ernst and Young (EY)	London Capital & Finance plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 07 May 2024 Commenced Investigation: 24 June 2020	Past
Oliver Clive & Co	London Capital & Finance plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 07 May 2024 Commenced Investigation: 24 June 2020	Past
PwC	London Capital & Finance plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 07 May 2024 Commenced Investigation: 24 June 2020	Past
KPMG	M&C Saatchi plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 04 March 2024	Past
PwC	Intu Properties plc	Audit Enforcement Procedure	Audit	Closure of Investigation: 19 December 2023 Commenced Investigation: 16 February 2023	Past
KPMG	Eddie Stobart Logistics plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 29 June 2023 Commenced Investigation: 26 May 2020	Past
PwC	Eddie Stobart Logistics plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 29 June 2023 Commenced Investigation: 26 May 2020	Past
Deloitte	Joules Group plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 09 May 2023	Current
KPMG	TheWorks.co.uk plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 26 April 2023	Past
Ernst and Young (EY)	Made.com Group plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 20 April 2023	Current
KPMG	Luceco plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 13 April 2023	Past
Accountant	Sports Direct International plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 17 March 2023 Commenced Investigation: 28 November 2016	Past
PwC	Babcock International Group plc and Devonport Royal Dockyard Limited	Audit Enforcement Procedure	Audit	Imposed Sanctions: 8 March 2023 Commenced Investigation: 17 January 2022	Past
Accountant	Serco Group plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 21 February 2023 Commenced Investigation: 8 June 2016	Past
Shipleys	Zaim Credit Systems plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 18 January 2023	Current
Deloitte	SIG plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 22 December 2022 Commenced Investigation: 28 June 2018	Past
Accountant	Quindell plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 4 November 2022 Commenced Investigation: 5 August 2015	Past
Accountant	Redcentric plc	Accountancy Scheme	Non-Audit	Settlement Agreement and Particulars of Fact and Misconduct: 7 October 2022 Commenced Investigation: 25 July 2017	Past
Mazars	Studio Retail Group plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 6 October 2022	Current
KPMG	Carillion and Regenersis plc	Accountancy Scheme	Audit	Tribunal Report: 27 September 2022 Imposed Sanctions: 25 July 2022 Settlement Agreement: 18 January 2022 Disciplinary Hearing: 16 December 2021 Commenced Investigation: 22 January 2019	Past
PwC	BT Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 8 August 2022 Commenced Investigation: 29 June 2017	Past
Grant Thornton	Sports Direct International plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 18 July 2022 Update: 18 February 2020 Update: 11 September 2018 Commenced Investigation: 28 November 2016	Past
UHY Hacker Young	Laura Ashley Holdings plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 13 July 2022	Past
PwC	Kier Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 7 June 2022	Past
PwC	Galliford Try plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 7 June 2022	Past
KPMG	Rolls-Royce Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 24 May 2022 Commenced Investigation: 4 May 2017	Past
King & King	Alvance British Aluminium Ltd	Audit Enforcement Procedure	Audit	Commenced Investigation: 4 May 2022	Current
King & King	Liberty Speciality Steels Ltd	Audit Enforcement Procedure	Audit	Commenced Investigation: 4 May 2022	Current
King & King	Liberty Performance Steels Ltd	Audit Enforcement Procedure	Audit	Commenced Investigation: 4 May 2022	Current
King & King	Liberty Steel Newport Ltd	Audit Enforcement Procedure	Audit	Commenced Investigation: 4 May 2022	Current
Deloitte	Mitie Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 21 April 2022 Commenced Investigation: 31 July 2017	Past
Deloitte	Go-Ahead Group plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 12 April 2022	Current
KPMG	Revolution Bars Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 8 March 2022	Past
HW Fisher	Liberty Commodities Ltd	Audit Enforcement Procedure	Audit	Commenced Investigation: 10 February 2022	Current
KPMG	Conviviality plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 19 January 2022 Commenced Investigation: 3 July 2018	Past
PwC	Babcock International Group plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 17 January 2022	Current
Accountant	Conviviality plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 3 December 2021 Commenced Investigation: 3 July 2018	Past
Grant Thornton	Interserve plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 1 November 2021 Commenced Investigation: 11 April 2019	Past
BDO	NMCN plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 21 October 2021	Current
KPMG	Silentnight Group Ltd	Accountancy Scheme	Non-Audit	Tribunal Report: 13 October 2021 Imposed Sanctions: 5 August 2021 Disciplinary Hearing: 30 October 2020 Formal Complaint: 22 November 2018	Past
Mazars	French Connection Group plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 6 October 2021	Past
Grant Thornton	Patisserie Holdings plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 27 September 2021 Commenced Investigation: 21 November 2018	Past
Deloitte	Serco Group plc	Accountancy Scheme	Audit	Particulars of Fact and Misconduct: 27 August 2021 Settlement Agreement: 29 October 2019 Imposed Sanctions: 4 July 2019 Commenced Investigation: 8 June 2016	Past
Ernst and Young (EY)	Stagecoach Group plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 25 August 2021	Past
KPMG	Quindell plc	Accountancy Scheme	Audit	Settlement Agreement and Particulars of Fact and Misconduct: 18 August 2021 Imposed Sanctions: 11 June 2018 Update: 5 August 2015	Past
Saffrey Champness	Greensill Capital (UK) Ltd	Audit Enforcement Procedure	Audit	Commenced Investigation: 28 June 2021	Current
UHY Hacker Young	Inch Kenneth Kajang Rubber plc (“IKKR”)	Audit Enforcement Procedure	Audit	Imposed Sanctions: 13 May 2021	Past
Haysmacintyre	Associated British Engineering plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 11 May 2021	Past
Actuary	Coats Group plc	Actuarial Scheme	Non-Audit	Imposed Sanctions: 5 May 2021 Extension of Investigation: 1 August 2017 Commenced Investigation: 28 July 2016	Past
Arrandco	Quindell plc	Accountancy Scheme	Audit	Settlement Agreement and Particulars of Fact and Misconduct: 31 March 2021 Imposed Sanctions: 23 January 2018 Commenced Investigation: 5 August 2015	Past
Deloitte	Autonomy Corporation plc	Accountancy Scheme	Audit	Tribunal Report: 6 January 2021 Disciplinary Hearing: 26 June 2020 Disciplinary Hearing: 20 September 2019 Formal Complaint: 31 May 2018 Commenced Investigation: 11 February 2013	Past
Deloitte	A publicly listed company	Audit Enforcement Procedure	Audit	Imposed Sanctions: 6 November 2020	Past
BDO	AmTrust Europe Ltd (AEL)	Audit Enforcement Procedure	Audit	Imposed Sanctions: 29 July 2020	Past
Accountant	Mitie Group plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 15 July 2020 Commenced Investigation: 20 November 2017	Past
Accountant (2)	Conviviality Retail plc	Accountancy Scheme	Audit	Imposed Sanctions: 8 July 2020	Past
Grant Thornton	Conviviality Retail plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 8 July 2020	Past
Accountant (1)	Conviviality Retail plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 8 July 2020	Past
KPMG	Foresight 4 VCT plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 12 June 2020 Issued Final Decision Notice: 12 June 2020	Past
Accountant	Tesco plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 8 June 2020 Closure of Investigation: 31 August 2016 Commenced Investigation: 22 December 2014 Update: 24 October 2014 Update: 24 September 2014	Past
Ernst and Young (EY)	NMC Health plc	Audit Enforcement Procedure	Audit	Commenced Investigation: 4 May 2020	Current
KPMG	A company	Audit Enforcement Procedure	Audit	Imposed Sanctions: 2 April 2020 Issued Final Decision Notice: 23 December 2019	Past
Grant Thornton	A publicly listed company	Audit Enforcement Procedure	Audit	Imposed Sanctions: 10 December 2019	Past
KPMG	Bank of New York Mellon	Accountancy Scheme	Audit	Imposed Sanctions: 1 August 2019 Tribunal Report: 26 June 2019 Disciplinary Hearing: 29 April 2019 Formal Complaint: 19 September 2018 Commenced Investigation: 23 June 2015	Past
PwC	Redcentric plc	Audit Enforcement Procedure	Audit	Imposed Sanctions: 13 June 2019 Commenced Investigation: 27 February 2017	Past
KPMG	The Co-operative Bank plc	Accountancy Scheme	Audit	Imposed Sanctions: 08 May 2019 Commenced Investigation: 20 January 2014	Past
Accountant	Equity Syndicate Management Ltd	Accountancy Scheme	Non-Audit	Imposed Sanctions: 30 April 2019 Published Tribunal Report: 14 May 2019 Tribunal Report: 01 February 2019 Disciplinary Hearing: 19 September 2018 Disciplinary Hearing: 31 October 2017 Commenced Investigation: 06 March 2012	Past
KPMG	Equity Syndicate Management Ltd	Accountancy Scheme	Audit	Imposed Sanctions: 30 April 2019 Published Tribunal Report: 14 May 2019 Tribunal Report: 01 February 2019 Disciplinary Hearing: 19 September 2018 Disciplinary Hearing: 31 October 2017 Commenced Investigation: 06 March 2012	Past
Baker Tilly	Tanfield Group plc	Accountancy Scheme	Audit	Imposed Sanctions: 15 April 2019 Tribunal Report: 14 January 2019 Disciplinary Hearing: 09 October 2017 Commenced Investigation: 04 November 2010	Past
MSR Partners LLP (formerly Moore Stephens)	Laura Ashley plc	Audit Enforcement Procedure	Audit	Imposed Sanctions 9 May 2019	Past
Accountant	Carillion plc	Accountancy Scheme	Non-Audit	Extension of Investigation: 26 February 2019 Update: 22 January 2019 Update: 16 May 2018 Commenced Investigation: 19 March 2018	Current
Accountant	Patisserie Holdings plc	Accountancy Scheme	Non-Audit	Investigation announced: 21 November 2018	Current
Accountant	Nichols plc and the University of Salford	Accountancy Scheme	Audit	Imposed Sanctions: 29 August 2018	Past
Grant Thornton	Nichols plc and the University of Salford	Accountancy Scheme	Audit	Imposed Sanctions: 29 August 2018 Commenced Investigation: 06 August 2013	Past
KPMG	Ted Baker plc	Accountancy Scheme	Audit	Imposed Sanctions: 20 August 2018 Commenced Investigation: 6 June 2016	Past
PwC	BHS and the Taveta Group	Accountancy Scheme	Audit	Settlement Agreement and Particulars of Fact and Misconduct: 15 August 2018 Imposed Sanctions: 12 June 2018 Commenced Investigation: 27 June 2016	Past
Accountant	AssetCo plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 7 August 2018 Formal Complaint: 25 January 2017 Commenced Investigation: 12 August 2014	Past
Grant Thornton	Globo plc	Accountancy Scheme	Audit	Closure of Investigation: 30 July 2018 Commenced Investigation: 21 December 2015	Past
Accountant	RSM Tenon Group plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 21 June 2018 Formal Complaint: 14 December 2016 Commenced Investigation: 13 August 2012	Past
Accountant	RSM Tenon Group plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 21 June 2018 Formal Complaint: 14 December 2016 Commenced Investigation: 13 August 2012	Past
Deloitte	Aero Inventory plc	Accountancy Scheme	Audit	Tribunal Report: 16 March 2018 Imposed Sanctions: 10 November 2016 Disciplinary Hearing: 7 October 2016 Disciplinary Hearing: 18 April 2016 Formal Complaint: 12 January 2015 Commenced Investigation: 3 March 2011	Past
Accountant	Computer 2000 Distribution Ltd (Tech Data)	Accountancy Scheme	Non-Audit	Imposed Sanctions: 20 December 2017 Imposed Sanctions: 9 August 2017 Extension of Investigation: 7 August 2014 Commenced Investigation: 12 May 2014	Past
KPMG	HBOS plc	Accountancy Scheme	Audit	Report: The FRC’s enquiries and investigation of KPMG’s 2007 and 2008 audits of HBOS: 30 November 2017 Closure of Investigation: 19 September 2017 Commenced Investigation: 27 June 2016	Past
Ernst and Young (EY)	Computer 2000 Distribution Ltd (Tech Data)	Accountancy Scheme	Audit	Imposed Sanctions: 16 October 2017 Extension of Investigation: 7 August 2014 Commenced Investigation: 12 May 2014	Past
PwC	Barclays Bank plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 5 October 2017 Commenced Investigation: 22 December 2014	Past
PwC	RSM Tenon Group plc	Accountancy Scheme	Audit	Imposed Sanctions: 16 August 2017 Formal Complaint: 14 December 2016 Commenced Investigation: 13 August 2012	Past
Actuary	Equity Syndicate Management Ltd	Actuarial Scheme	Non-Audit	Imposed Sanctions: 10 August 2017 Commenced Investigation: 5 March 2012	Past
Hillier Hopkins	The Cup Trust	Accountancy Scheme	Audit	Imposed Sanctions: 12 June 2017	Past
Accountant	The Cup Trust	Accountancy Scheme	Non-Audit	Imposed Sanctions: 12 June 2017	Past
PwC	Tesco plc	Accountancy Scheme	Audit	Closure of Investigation: 05 June 2017	Past
PwC	Connaught plc	Accountancy Scheme	Audit	Tribunal Report: 31 May 2017 Imposed Sanctions: 11 May 2017 Disciplinary Hearing: 20 October 2016 Formal Complaint: 12 October 2015 Commenced Investigation: 29 November 2010	Past
Grant Thornton	AssetCo plc	Accountancy Scheme	Audit	Settlement Agreement and Particulars of Fact and Misconduct: 24 April 2017 Commenced Investigation: 12 August 2014	Past
Accountant and Actuary	RSA Insurance Ireland Ltd	Accountancy Scheme	Non-Audit	Settlement Agreement: 22 February 2017 Commenced Investigation: 7 July 2015	Past
Accountant	The Co-operative Bank plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 28 October 2016	Past
PwC	Cattles plc and Welcome Financial Services Ltd	Accountancy Scheme	Audit	Settlement Agreement: 31 August 2016 Commenced Investigation: 23 July 2009	Past
Accountant	Connaught plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 25 July 2016 Formal Complaint: 12 October 2015 Commenced Investigation: 29 November 2010	Past
Moore Stephens	Presbyterian Mutual Society	Accountancy Scheme	Audit	Imposed Sanctions: 29 February 2016 Commenced Investigation: 5 August 2009	Past
Accountant	Presbyterian Mutual Society	Accountancy Scheme	Non-Audit	Imposed Sanctions: 18 November 2015 Commenced Investigation: 5 August 2009	Past
Accountant	Healthcare Locums plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 21 July 2015	Past
Accountant	Torex Retail plc	Accountancy Scheme	Non-Audit	Tribunal Report: 20 July 2015 Disciplinary Hearing: 10 June 2015 Formal Complaint: 24 March 2015	Past
Accountant	Aero Inventory plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 2 July 2015 Formal Complaint: 12 January 2015 Commenced Investigation: 3 March 2011	Past
Accountant	iSoft Group plc	Accountancy Scheme	Non-Audit	Formal Complaint: 3 June 2015 Tribunal Report: 9 August 2013 Outcome of Disciplinary Hearing: 22 March 2010 Disciplinary Hearing: 19 February 2010 Commenced Investigation: 25 October 2006	Past
Deloitte	MG Rover Group	Accountancy Scheme	Non-Audit	Appeal Tribunal Report: 13 April 2015 Tribunal Report: 30 January 2015 Published Appeal Resumption Date: 27 January 2015 Published Appeal Resumption Date: 9 October 2014 Appeal Tribunal: 10 September 2014 Disciplinary Hearing: 20 November 2013 Tribunal Report: 9 September 2013 Tribunal Decision: 29 July 2013 Disciplinary Hearing: 15 July 2013 Preliminary Disciplinary Tribunal Hearing: 18 July 2012 Formal Complaint: 2 February 2012 Commenced Investigation: 17 August 2005	Past
KPMG	Pendragon plc	Accountancy Scheme	Non-Audit	Tribunal Report: 3 February 2015 Commenced Investigation: 9 May 2013	Past
KPMG	Cable and Wireless	Accountancy Scheme	Non-Audit	Tribunal Report: 3 February 2015 Disciplinary Hearing: 4 November 2014	Past
Sixonethreeeone	Worthington Nicholls Group plc	Accountancy Scheme	Audit	Tribunal Report: 15 September 2014 Resumption of Disciplinary Tribunal Hearing: 1 September 2014 Disciplinary Hearing: 8 May 2014 Formal Complaint: 1 July 2013	Past
Accountant	Bradford and Bingley plc	Accountancy Scheme	Non-Audit	Settlement Agreement: 10 July 2014 Commenced Investigation: 21 January 2014	Past
RSM Robson Rhodes	iSoft Group plc	Accountancy Scheme	Audit	Tribunal Report: 9 August 2013 Outcome of Disciplinary Hearing: 21 November 2011 Disciplinary Hearing: 5 September 2011 Commenced Investigation: 25 October 2006	Past
Accountant	Cattles plc and Welcome Financial Services Ltd	Accountancy Scheme	Non-Audit	Tribunal Report: 19 February 2013 Disciplinary Hearing: 13 February 2013 Commenced Investigation: 23 July 2009	Past
Accountant	Cattles plc	Accountancy Scheme	Non-Audit	Tribunal Report: 19 February 2013 Disciplinary Hearing: 13 February 2013 Commenced Investigation: 23 July 2009	Past
Accountant	Worthington Nicholls Group plc	Accountancy Scheme	Non-Audit	Imposed Sanctions: 9 November 2012 Disciplinary Hearing: 4 May 2012 Disciplinary Hearing: 16 January 2012 Commenced Investigation: 2 October 2008	Past