Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 9 - General

Joinder of Allegations

83.	The Enforcement Committee or the Tribunal may consider and determine an Allegation against two or more Respondents together where:

(a)

the Allegation against each Respondent concerned arises out of the same circumstances; and

(b)

it is appropriate in all the circumstances.

84.	Each Respondent has the right to exercise any of the rights accorded to a Respondent in these Rules whether or not any other joined Respondent exercises that right.

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