Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 4 - Enforcement Committee

20.The Notice of Referral to the Enforcement Committee shall:
 (a)specify the date for the meeting of the Enforcement Committee which shall be no less than 28 days after service of the Notice of Referral;
 (b)provide the Respondent with copies of any document that has not previously been provided to the Respondent which may be considered relevant;
 (c)invite the Respondent to provide written representations and further documentation on the Allegation and/or Executive Counsel's recommendation for Sanction;
 (d)where part of Executive Counsel's Decision Notice has been agreed, annex confirmation of the matters agreed between the parties;
 (e)inform the Respondent that the Enforcement Committee may seek further information for the purposes of carrying out its functions.
21.The Enforcement Committee shall:
 (a)meet in private and not hear oral evidence;
 (b)consider all the documentation and representations placed before it by Executive Counsel and the Respondent.
22.The Enforcement Committee may:
 (a)specify time limits and grant extensions;
 (b)adjourn for further enquiries of the Parties to be conducted as considered necessary;
 (c)invite Executive Counsel and the Respondent to attend to make oral submissions.
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