FRC seeking views on amendments made to the Audit Enforcement Procedure

Appendix 1 - Audit Enforcement Procedure

The Financial Reporting Council (“FRC”) operates the Audit Enforcement Procedure (“AEP”). The FRC has reviewed the AEP and intends to amend it. Through this consultation, the FRC seeks feedback and comment on these proposed amendments. 
 
The FRC would particularly welcome the views of statutory auditors and audit firms and other regulatory bodies, including professional associations. 
When responding, please state whether you are responding as an individual or representing the views of an organisation.
 
Please respond by 7th October 2021 to AEPconsultation@frc.org.uk or
General Counsel’s Team
The Financial Reporting Council
8^th Floor, 125 London Wall
London
EC2Y 5AS