Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 5 – The Tribunal

Postponements and Adjournments

44.	The Chair may, of his own volition or upon the application of a Party, postpone any Case Management Meeting or Hearing.

45.	The Tribunal may, of its own volition or upon the application of a Party, adjourn the proceedings at any stage.

46.	In considering whether to postpone or adjourn a Case Management Meeting or Hearing, the Chair or Tribunal shall, further to any submissions from the Parties, have regard to the fairness to the Parties and the public interest.

47.	The validity of proceedings shall not be undermined where Tribunal Panel members present at the former Case Management Meeting or Hearing are not present at subsequent proceedings.

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