Local gov auditor's failure to comply with Regulatory Framework for Auditing

The request was refused by Financial Reporting Council.

Dear Financial Reporting Council,

This is a request under the Freedom of Information Act 2000 and under sections 1252(3) and 1228(3) of the Companies Act 2006 that designate the FRC a public authority.

The FRC’s Enforcement Committee has found that Mazars LLP failed to comply with the Regulatory Framework for Auditing in its audit of a local government authority’s 2019 financial statements.

Please answer the following questions:
1. Which local government authority was in question?
2. Are there other local government audits currently being investigated under the Auditor Regulatory Sanctions Procedure?
3. If so, how many instances and which auditors and authorities do these concern?

Please also provide the following:
4. All correspondence with Mazars LLP regarding the case
5. All correspondence with the local government authority in question
6. All correspondence with other bodies involved in local government audit and its regulation concerning the case (such as CIPFA, NAO, PSAA...)

Yours faithfully,

Fanny Malinen

Financial Reporting Council

Dear Ms Malinen

 

I acknowledge receipt of your Freedom of Information Act Request, we will
respond substantively by 03 February 2022.

 

Kind regards,

 

The Information Team

Email: [1][email address]

Financial Reporting Council | 8 Floor | 125 London Wall | London | EC2Y
5AS

[2]www.frc.org.uk

 

 

References

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1. mailto:[email address]
2. http://www.frc.org.uk/

Financial Reporting Council

1 Attachment

Dear Ms Malinen

 

Please find attached a response to your FOIA request.

 

Yours sincerely,

The Information Team

Email: [1][email address]

Financial Reporting Council | 8 Floor | 125 London Wall | London | EC2Y
5AS

[2]www.frc.org.uk

 

References

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1. mailto:[email address]
2. http://www.frc.org.uk/

Dear Financial Reporting Council,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Financial Reporting Council's handling of my FOI request 'Local gov auditor's failure to comply with Regulatory Framework for Auditing'.

ICO guidance says that when applying a Section 41 exemption the authority should be able to demonstrate that the "someone has a genuine interest in the contents remaining confidential", but you have not included this information. (https://ico.org.uk/media/for-organisatio...)

The guidance explains that one of the ways to ascertain whether release of information would constitute a breach of confidence is to consider whether it would be actionable in court, and then, whether such an action would be likely to succeed. It says that the authority needs to demonstrate its thinking on this point, which will also involve a version of the public interest test in which you balance the public good of any disclosure against the breach of confidence.

With this in mind, I would be grateful if you could review your response, and, if the exemption is upheld, provide details of the public interest test conducted around the decision.

If the exemption is upheld, please also demonstrate that the requested information has the 'necessary quality of confidence'.

I also believe the exemption under Section 40 has been applied wrongly. Note that I am not asking for personal information or information which would allow for the identification of a specific individual.

With regards to Section 43, I am requesting an internal review with a particular focus on the public interest test, which I think has overlooked some important points in favour of disclosure. Specifically, I would like to refer to the concerns regarding the quality of local audits by the National Audit Office (https://www.nao.org.uk/press-release/tim...) and the subsequent inquiry by the Public Accounts Committee.

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/l...

Yours faithfully,

Fanny Malinen

FOIA, Financial Reporting Council

Dear Ms Malinen,

 

We acknowledge receipt of your internal review request dated 24 February
2022. We will aim to respond substantively by 24 March 2022.

 

Kind regards,

 

The Information Team

Financial Reporting Council | 8^th Floor | 125 London Wall | London | EC2Y
5AS

[1]www.frc.org.uk

 

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References

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1. http://www.frc.org.uk/
https://protect-eu.mimecast.com/s/nkVoCE...
2. https://www.frc.org.uk/about-the-frc/pro...

FOIA, Financial Reporting Council

1 Attachment

Dear Ms Malinen,

Please find attached the outcome of your internal review request.

Kind regards,

The Information Team
Financial Reporting Council | 8th Floor | 125 London Wall | London | EC2Y 5AS
www.frc.org.uk

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