Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 7 - Appeal

63.A Respondent may appeal:
 (a)an Interim Order imposed by the Enforcement Committee, to the Tribunal for a Hearing;
 (b)a Final Decision Notice made by the Enforcement Committee, without the Respondent's agreement, to the Tribunal for a Hearing in accordance with Part 5;
 (c)a Final Decision Notice made by the Tribunal, to the Appeal Tribunal.
64.Any Appeal under 63(c) can only be made on the grounds that the Tribunal decision was:
 (a)wrong in law;
 (b)unfair because of a serious procedural irregularity;
 (c)irrational;
 (d)made in the absence of significant and relevant new evidence which could not have been adduced previously; or
 (e)in relation to Sanction, manifestly unreasonable.
65.The Respondent shall lodge any Notice of Appeal under Rule 63 in writing within 28 days of the issuing of the Final Decision Notice.
66.Upon receipt of a Notice of Appeal, the Chair of the Appeal Tribunal shall within 14 days consider whether to give permission to appeal and will grant permission if he is satisfied that;
 (a)there is an arguable case for appeal on one or more of the grounds set out in Rule 64;
 (b)the appeal was lodged in accordance with Rule 65 unless there are good reasons for giving leave to appeal out of time; and
 (c)Rule 68 does not apply.
67.The Appeal Tribunal may:
 (a)revoke or vary the relevant Final Decision Notice on the case;
 (b)give such direction or take such other steps as the Tribunal could have given or taken;
 (c)make any other decision which the Tribunal could have made;
 (d)remit the case back to the Tribunal.
68.Where a Respondent has agreed to a Decision Notice in accordance with Rules 18 or 25, there is no right of appeal.
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