Investigation regarding an audit of Digital 9 Infrastructure plc by PricewaterhouseCoopers LLP
News types: Investigations
Published: 9 April 2026
This press notice concerns the opening of an investigation into one or more Statutory Auditor(s) and/or Statutory Audit Firm(s)[1] . The investigation does not relate to any persons or entities other than the relevant Statutory Auditor(s) and/or Statutory Audit Firm(s) and it would not be fair to treat any part of this announcement as constituting or evidencing an investigation into any other persons or entities. The opening of an investigation does not indicate that the FRC has made, or will make, any findings of breach of Relevant Requirements.
The Financial Reporting Council (FRC) has commenced an investigation in relation to the audit conducted by PricewaterhouseCoopers LLP of the consolidated financial statements of Digital 9 Infrastructure plc for the financial year ended 31 December 2023.
The decision to open the investigation was made at a meeting of the FRC’s Conduct Committee on 16 December 2025.
The investigation will be conducted by the FRC’s Enforcement Division under the Audit Enforcement Procedure.
Footnotes
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[1]
Defined terms in this press notice refer to terms defined in the FRC’s Audit Enforcement Procedure.