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01 July 2013

FRC(英国財務報告評議会)、自主規制における会計士の懲戒処分等に係る修正を公表、7月1日より施行


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The FRC has published 'The Accountancy Scheme' which updates the independent disciplinary arrangements applying to members and member firms of the participating bodies. The Scheme for the accountancy profession, as further amended by the FRC, takes effect on 1 July, 2013.


The FRC deals with cases of potential misconduct which raise or appear to raise important issues affecting the public interest in the UK. The new Scheme introduces, among other things:

  • A change to the definition of misconduct to ensure the FRC investigates the right type of cases,
  • The ability to conduct enquiries before initiating an investigation,
  • New arrangements for monitoring individual cases by members of a Case Management Committee,
  • A new power to issue interim orders,
  • Amendments to reduce the potential for delay,
  • Enhanced independence from the professional bodies by removing the requirement to consult with them before deciding to commence an investigation and amending the procedure for making future changes to the Scheme,
  • A provision to facilitate the early resolution of disciplinary cases without the need for a tribunal hearing.

Paul George, Executive Director of Conduct at the FRC, said: “Amending the disciplinary schemes to make them more independent, efficient and effective was a key part of the package of FRC reforms introduced in 2012. Revisions to The Accountancy Scheme therefore mark a significant step in the implementation of those plans."

Press release



© FRC


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