Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 5 – The Tribunal

The Procedure at a Hearing

53.	Unless the Chair or Tribunal determines otherwise, the order of proceedings at a Hearing is:

(a)

the Tribunal shall consider any preliminary legal arguments;

(b)

the Respondent shall indicate whether any admissions are made;

(c)

Executive Counsel shall open the case and call evidence in support;

(d)

the Respondent may open his case and call evidence in support;

(e)

subject to Rule 54, the Tribunal shall announce its decision.

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