Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 5 – The Tribunal

Representation
52.At a Hearing, the Respondent may represent themselves or be represented by:
 (a)a Solicitor or Counsel; or
 (b)another person at the discretion of the Chair or Tribunal providing that the person is not a witness in the case, a member or employee of the FRC.
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