Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC Audit Enforcement Procedure

Part 2 - Initial Stages

Notice of Investigation
7.Where the Conduct Committee refers an Allegation for investigation, the Respondent shall be sent a Notice of Investigation (which will be copied to the Respondent's Recognised Supervisory Body) which shall:
 (a)outline the scope of the investigation;
 (b)indicate if the investigation has been delegated to a Recognised Supervisory Body.
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