Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 4 - Enforcement Committee

No Agreement to the Enforcement Committee's Decision Notice

26.	Where the Respondent rejects all or part of the Decision Notice, the Chair of the Enforcement Committee shall refer the matter for a Hearing before a Tribunal.

27.	Where the Respondent fails to respond within the specified time to the Decision Notice, the Chair of the Enforcement Committee may issue a Final Decision Notice.

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