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 (overview)

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

Enforcement Cases

View cases and outcomes.

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 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


Read the definition of terms we use on this site and within our publications.