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The Financial Reporting Council (FRC) has concluded a consultation on its disciplinary process and sanctions approach, receiving positive feedback from stakeholders including audit firms and professional bodies. Key amendments were made to address concerns regarding time limits for representations, the nature of hearings, and definitions of cooperative conduct. The revised policies will take effect on June 24, 2022, for PIE auditors and responsible persons, enhancing the quality of financial reporting in Ho

Author

劉緯樂

Language

EN