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732 <div class="layout layout--padding"> 733 <h1 class="u-sr-only">Home</h1> 734 735 <div class="hero__content"> 736 <h2 class="heading heading--three bold">FRC launches revised Audit Enforcement Procedure</h2> 737 <a href="/news-and-events/news/frc-modernises-enforcement-to-deliver-faster-outcomes-and-earlier-learnings-for-the-uk-audit-market/" class="hero__link"> 738 A more integrated regulatory approach enabling more targeted and timely responses to cases 739 740 741 742 743 744<svg 745 class="icon icon--chevron hero__link-icon" 746 aria-hidden="true" 747 focusable="false" 748> 749 <use xlink:href="#chevron" href="#chevron"></use> 750</svg> 751 752 </a> 753 </div> 754 755 756 <div class="hero__content"> 757 <h2 class="heading heading--four bold">FRC launches revised audit supervision approach</h2> 758 759 760 <a href="/news-and-events/news/frc-introduces-evolved-approach-to-audit-supervision/" class="hero__link"> 761 A phased approach with a focus on Systems of Quality Management 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904 Published: 23 September 2026 905 906 </p> 907 </div> 908 </li> 909 </ul> 910 911 <ul class="featured-links__list"> 912 <li class="featured-links__list-item"> 913 914 915 916 917<svg 918 class="icon icon--comment featured-links__list-item-icon" 919 aria-hidden="true" 920 focusable="false" 921> 922 <use xlink:href="#comment" href="#comment"></use> 923</svg> 924 925 926 <div class="featured-links__list-item-content"> 927 <a href="/news-and-events/news/2026/09/investigations-into-the-conduct-of-an-individual-accountant-and-regarding-the-audits-of-state-oil-limited-part-of-the-prax-group/" class="featured-links__list-item-link"> 928 Investigations into the conduct of an individual accountant and regarding the audits of State Oil Limited (part of the Prax Group) 929 </a> 930 <p> 931 932 Published: 11 September 2026 933 934 </p> 935 </div> 936 </li> 937 </ul> 938 939 <ul class="featured-links__list"> 940 <li class="featured-links__list-item"> 941 942 943 944 945<svg 946 class="icon 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class="featured-content__link"> 1102 UK Stewardship Code 2026 1103 </a> 1104 </li> 1105 1106 1107 1108 <li> 1109 <a href="/library/standards-codes-policy/corporate-governance/the-wates-corporate-governance-principles-for-large-private-companies/" class="featured-content__link"> 1110 The Wates Corporate Governance Principles for Large Private Companies 1111 </a> 1112 </li> 1113 1114 1115 </ul> 1116 </div> 1117 </div> 1118 1119 <div class="column"> 1120 <h2 class="heading heading--three bold"> 1121 Supervision 1122 </h2> 1123 <div class="rich-text"><p data-block-key="o6lzn">We deliver supervisory and monitoring obligations</p></div> 1124 <div class="rich-text"> 1125 <ul> 1126 1127 1128 <li> 1129 <a href="/library/supervision/audit-firm-supervision/" class="featured-content__link"> 1130 Audit Firm Supervision 1131 </a> 1132 </li> 1133 1134 1135 1136 <li> 1137 <a href="/library/supervision/audit-market-supervision/" class="featured-content__link"> 1138 Audit Market Supervision 1139 </a> 1140 </li> 1141 1142 1143 1144 <li> 1145 <a href="/library/supervision/audit-quality-review/" class="featured-content__link"> 1146 Audit Quality Review 1147 </a> 1148 </li> 1149 1150 1151 1152 <li> 1153 <a href="/library/supervision/corporate-reporting-review/" class="featured-content__link"> 1154 Corporate Reporting Review 1155 </a> 1156 </li> 1157 1158 1159 1160 <li> 1161 <a href="/library/supervision/professional-bodies-supervision/" class="featured-content__link"> 1162 Professional Bodies Supervision 1163 </a> 1164 </li> 1165 1166 1167 1168 <li> 1169 <a href="/library/supervision/audit-firm-resources/" class="featured-content__link"> 1170 Audit Firm Resources 1171 </a> 1172 </li> 1173 1174 1175 1176 <li> 1177 <a href="/library/supervision/audit-supervision-reports/" class="featured-content__link"> 1178 Audit Supervision Reports 1179 </a> 1180 </li> 1181 1182 1183 </ul> 1184 </div> 1185 </div> 1186 1187 <div class="column"> 1188 <h2 class="heading heading--three bold"> 1189 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