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 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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66 Enforcement cases

Audit Firm / Accountant / Actuary	Entity	Enforcement Regime	Audit / Non-Audit	Content and Date of Press Announcement	Status
Accountant	Vistry Group Plc	Accountancy Scheme	Non-Audit	Commenced Investigation: 10 March 2026	Current
Accountant	UK Private Company	Accountancy Scheme	Non-Audit	Imposed Sanctions: 16 January 2026	Past
Ernst and Young (EY)	N/A	Accountancy Scheme	Audit	Commenced Investigation: 10 December 2025	Current
BDO	N/A	Accountancy Scheme	Audit	Imposed Sanctions: 6 November 2025 Imposed Sanctions: 14 November 2024	Past
Accountant	Thurrock Council	Accountancy Scheme	Non-Audit	Imposed Sanctions: 8 May 2025 Commenced investigation: 3 January 2024	Past
Accountant	Woking Council	Accountancy Scheme	Non-Audit	Commenced Investigation: 13 February 2025	Current
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
Accountant	Sports Direct International plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 17 March 2023 Commenced Investigation: 28 November 2016	Past
Accountant	Serco Group plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 21 February 2023 Commenced Investigation: 8 June 2016	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
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
Accountant	Conviviality plc	Accountancy Scheme	Non-Audit	Closure of Investigation: 3 December 2021 Commenced Investigation: 3 July 2018	Past
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
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
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
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
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
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
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
KPMG	The Co-operative Bank plc	Accountancy Scheme	Audit	Imposed Sanctions: 08 May 2019 Commenced Investigation: 20 January 2014	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
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
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
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
Grant Thornton	Nichols plc and the University of Salford	Accountancy Scheme	Audit	Imposed Sanctions: 29 August 2018 Commenced Investigation: 06 August 2013	Past
Accountant	Nichols plc and the University of Salford	Accountancy Scheme	Audit	Imposed Sanctions: 29 August 2018	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
Accountant	The Cup Trust	Accountancy Scheme	Non-Audit	Imposed Sanctions: 12 June 2017	Past
Hillier Hopkins	The Cup Trust	Accountancy Scheme	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