ICAEW / ACCA / FRC guidance hub
ICAEW, ACCA and FRC accountancy regulation: guidance and solicitor matching
Guidance that distinguishes professional-body discipline from FRC public-interest accountancy and statutory-audit enforcement.
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What this guidance covers
A stage-specific map for ICAEW / ACCA / FRC.
Guidance that distinguishes professional-body discipline from FRC public-interest accountancy and statutory-audit enforcement.
Use the supporting guides to move from the first notice through evidence, hearings, outcomes and any review. Start with the question raised by the latest letter rather than trying to read the whole process at once.
Common entry points
- ICAEW, ACCA or FRC: identify the regulator and enforcement regime
- First response to an accountancy regulatory investigation
- ICAEW investigation and Conduct Committee process
- ACCA investigation and Disciplinary Assessor decisions
- FRC Audit Enforcement Procedure for statutory auditors
Guides for each stage
8 focused guides in procedural order.
Start with the guide matching the latest letter or decision. From there, you can move to the stages immediately before and after it, or return to this overview.
ICAEW, ACCA or FRC: identify the regulator and enforcement regime
ICAEW and ACCA operate their own member and firm disciplinary systems, while the FRC uses separate regimes for statutory audit and specified public-interest accountancy cases. The first task is to identify the body, respondent and procedural instrument.
Read the guide Guide 02First response to an accountancy regulatory investigation
Accountancy investigations often involve large engagement files, communications and financial records. Preserve source material and identify the exact information request before drafting an explanation or commissioning a retrospective review.
Read the guide Guide 03ICAEW investigation and Conduct Committee process
Under ICAEW's current framework, assessment and investigation can lead to allegations before the Conduct Committee and, where appropriate, referral of formal allegations to a Tribunal. Cooperation obligations and current regulations should be checked directly.
Read the guide Guide 04ACCA investigation and Disciplinary Assessor decisions
ACCA investigates complaints before an independent assessor decides whether there is a case to answer and whether referral to the Disciplinary Committee is appropriate. Conciliation, closure, consent and discipline are distinct possible routes.
Read the guide Guide 05FRC Audit Enforcement Procedure for statutory auditors
The FRC's Audit Enforcement Procedure applies to the statutory-audit matters within its scope and differs from a professional body's general disciplinary process. Current routes can include investigation, decision notice, settlement, accelerated procedure or tribunal.
Read the guide Guide 06FRC Accountancy Scheme public-interest investigations
The Accountancy Scheme covers members and member firms of participating professional bodies in qualifying public-interest cases, principally outside current statutory-audit enforcement. Its misconduct test and formal-complaint route should not be conflated with the AEP.
Read the guide Guide 07Accountancy disciplinary tribunals, hearings and sanctions
ICAEW, ACCA and FRC tribunals operate under different rules, membership powers and sanction frameworks. Preparation should begin with the governing instrument and formal allegations, then address evidence, misconduct and outcome separately.
Read the guide Guide 08Accountancy settlements, publication and appeal routes
Consent orders, agreed outcomes and FRC settlements can shorten proceedings but may include admissions, sanctions, costs and mandatory publicity. Appeal rights depend on the specific body and decision, so they must be checked before agreement or filing.
Read the guideHow an introduction works
The law firm remains independent.
A participating firm would assess your information, decide whether it can help and explain its own terms. An introduction alone does not create a retainer or guarantee an outcome.
- 01Choose your regulator and current stage.
- 02Provide only basic contact, stage and deadline information.
- 03Review the named recipient and referral disclosure before sharing.
- 04The independent firm decides whether to offer a consultation or accept the matter.
Primary-source register
Built from current regulator material.
Sources checked 19 September 2026. Check the linked regulator material for later amendments and use the corrections route if a source or summary needs attention.
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