Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 5 – The Tribunal

Attendance of the Public
49.The Hearing shall be held in public subject to Rule 50.
50.Where the Chair or Tribunal decides that publicity could prejudice the interests of justice, or that a private hearing may otherwise be in the public interest, all or part of the Hearing may be held in private.
51.The Tribunal may exclude from the Hearing any person whose conduct has disrupted or is likely to disrupt proceedings.
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