FRC updates stakeholders on review to identify and prevent exam cheating

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Published: 21 December 2022

The FRC wrote to audit firms and the professional bodies in July 2022 seeking information relating to the risk of exam cheating in the UK, and published the letters on our website.

The FRC asked firms to report to us on the controls and assurance that are in place at the largest audit firms and professional bodies to identify and prevent exam cheating. We are now publishing a further letter to inform stakeholders of the work performed and the outcomes.