Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 5 – The Tribunal

Evidence
36.The Tribunal may take into account any relevant evidence, whether or not such evidence would be admissible in a court. The Tribunal shall at all times apply the rules of natural justice.
37.The Tribunal has discretion to allow a Party to adduce written evidence or call a witness at a Hearing which has not been disclosed in accordance with these Rules or any relevant Case Management Direction.
38.Production of a certificate from a competent officer of a Court in the United Kingdom or overseas shall be conclusive evidence of an offence committed.
39.Production of a certificate signed by an officer of a regulatory body shall be conclusive evidence of that regulator's determination.
40.The Tribunal may, upon the application of any Party, in the interests of the witness direct that details which could identify a witness shall not be revealed in public.
41.Witnesses:
 (a)shall usually first be examined by the Party calling them;
 (b)may be cross examined;
 (c)may be re-examined by the Party calling them;
 (d)may be questioned by the Tribunal;
 (e)may be re-examined by the Party calling them on matters arising out of the Tribunal questions.
42.The Tribunal may, upon the application of any Party or of its own volition require a person who is due to be a future witness to be excluded from the Hearing.
43.The Chair or Tribunal, after receiving submissions from the Parties, may adopt such measures as considered necessary to receive evidence from a witness.
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