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    The versions of procedures and supporting documents listed on this page have been superseded.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

  • Actuarial Scheme

    The FRC is the independent disciplinary body for actuaries.

  • Accountancy Scheme

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

  • Enforcement (overview)

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

  • Investigation into the preparation and approval of the financial statements of Carillion plc

    News

    19 March 2018

  • Investigation announced in connection with The Cup Trust

    News

    9 December 2013

  • Investigation regarding the audit of NMCN plc by BDO LLP

    News

    21 October 2021

  • Speech by Sir Winfried Bischoff at the NAPF "Being Responsible Owners" seminar

    News

    2 October 2014

  • MG Rover Group, Deloitte & Touche and Mr Maghsoud Einollahi – Report of Appeal Tribunal on Sanctions

    News

    13 April 2015

  • AADB announces investigation in connection with Connaught plc

    News

    29 November 2010

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

    News

    18 April 2023

  • Sanctions against PwC and former audit partner in relation to BHS

    News

    12 June 2018

  • FRC launches consultation on changes to its disciplinary Schemes

    News

    28 June 2012

  • Disciplinary action in relation to Autonomy Corporation plc

    News

    31 May 2018

  • Statement by Paul George, Executive Director of Conduct at the FRC, on the outcomes of the disciplinary cases against (1) KPMG LLP and ICAEW member Mr James Marsh and (2) KPMG Audit Plc and ICAEW memb

    News

    3 February 2015

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