Baker Tilly UK Audit LLP and others v Financial Reporting Council and others

Judicial review – Remedy. The Court of Appeal, Civil Division held that para 12(1)(f) of the Guidance on the Delivery of Formal Complaints as drafted by the Financial Reporting Council, the disciplinary body for accountant firms and actuaries, was lawful. However, the drafting of the sub-paragraph was less than perspicuous and it would be desirable for the relevant committee to make it clearer.

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