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364 results found.

Selected Topics

  • Enforcement
  • Enforcement

    The Enforcement Division conducts investigations and will bring enforcement action, if appropriate, against auditors, accountants, accountancy firms, and actuaries where there appears to be misconduct or a breach of the relevant professional standards.

  • Enforcement Cases

    View cases and outcomes.

  • Consultations on Audit Enforcement Procedure, Schemes and Regulations

    A timeline of consultations on Audit Enforcement Procedure, Schemes and Regulations.

  • Enforcement Procedures archive

    The versions of procedures and supporting documents listed on this page have been superseded.

  • Enforcement Procedures

    Access links to documents, policies and guidance which are supplemental to and support the FRC’s enforcement regime procedures under the Audit Enforcement Procedure, Accountancy Scheme, Actuarial Scheme and PIE Auditor Registration Regulations

  • Audit Enforcement Procedure

    The FRC is the 'competent authority' for audit in the UK. Enforcement action is taken under the FRC’s Audit Enforcement Procedure (AEP).

  • Accountancy Scheme

    The FRC is the independent disciplinary body for accountants and accountancy firms, and operates a disciplinary scheme for the accountancy profession.

  • Actuarial Scheme

    The FRC is the independent disciplinary body for actuaries.

  • Enforcement (overview)

    Read an overview of the Enforcement activities carried out by the FRC.

  • Audit Enforcement Procedure: Consultation on proposed updates to the FRC’s routes to resolution

    Consultation

    1 October 2025

  • Closure of investigation under Accountancy Scheme

    News

    21 February 2023

  • Investigation regarding the audit of Liberty Commodities Limited by HW Fisher LLP

    News

    10 February 2022

  • Investigation regarding the audit of Made.com Group plc by Ernst & Young LLP

    News

    20 April 2023

  • Settlement with KPMG LLP and Stuart Smith

    News

    18 January 2022

  • Investigation regarding the audit of Carr’s Group plc by KPMG LLP

    News

    18 April 2023

  • MG Rover Group, Deloitte & Touche, Mr Maghsoud Einollahi

    News

    27 January 2015

  • KPMG Audit plc’s audit of HBOS plc

    News

    21 January 2016

  • Investigation regarding the audit of Akazoo Ltd by Crowe UK LLP

    News

    4 October 2021

  • Consultation on proposed amendments to Audit Enforcement Procedures

    News

    12 April 2023

  • Long Termism, Stewardship and Growth: Are Markets Meeting the Challenge?

    News

    17 July 2014

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