Investigation regarding an audit of WH Smith plc by PricewaterhouseCoopers LLP

News types:

Published: 9 June 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 Financial Reporting Council (FRC) has made, or will make, any findings of breach of Relevant Requirements.

The FRC has commenced an investigation in relation to the statutory audit conducted by PricewaterhouseCoopers LLP of the consolidated financial statements of WH Smith plc for the financial year ended 31 August 2024.

The decision was made at a meeting of the FRC’s Conduct Committee on 21 April 2026.

The investigation will be conducted by the FRC’s Enforcement Division under the Audit Enforcement Procedure.

Footnotes

  1. [1]

    Defined terms in this press notice refer to terms defined in the FRC’s Audit Enforcement Procedure.