Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 5 – The Tribunal

Notice of Hearing
34.Where the Tribunal is to hold a Hearing, the Notice of the Hearing shall:
 (a)state the date, time and venue;
 (b)state the Allegation(s);
 (c)warn that the Tribunal may proceed with the Hearing in the absence of any Party.
35.The Secretariat shall serve a Notice of the Hearing on the Parties no less than 28 days before the date fixed for the Hearing.
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