If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This independent review, led by Sir John Kingman, looks at the role and function of the FRC, its impact, effectiveness and powers. The report sets out 83 recommendations and suggests that the FRC be replaced with an independent statutory regulator.
Sir John Kingman has also published his response to the Secretary of State’s request to consider if there should be any change to the way auditors are appointed and audit fees set.