Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 9 - General

Amendment of the Allegation
79.The Chair of the Tribunal may, on their own volition or upon application of a Party, amend the particulars of an Allegation.
80.When considering whether to make an amendment, the Chair of the Tribunal must invite and consider any submissions from the Parties.
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