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Forensic investigations vs. claims to litigation privilege

United Kingdom - September 13 2021 The decision in State of Qatar v Banque Havilland SA and others [2021] EWHC 2172 (Comm) provides a useful reminder of the risks posed to claims to…

David Milner, James Roberts

FRC Annual Enforcement Review 2021: The Main Points

United Kingdom - August 11 2021 On 29 July 2021 the FRC released its 2021 Annual Enforcement Review (the “Review”) summarising the FRC's enforcement work over the past year. In this…

Andrew Forsyth, David Milner, James Roberts

FRC Consultation on reforms to the Audit Enforcement Procedure

United Kingdom - August 5 2021 On 22 July 2021, the Financial Reporting Council (FRC) launched its long-awaited consultation on reform to the Audit Enforcement Procedure (AEP). The…

Andrew Forsyth, Penrose Foss, Natalia Jeremiah, James Roberts

SAAMCo, Supreme Court and Scope of Duty

United Kingdom - June 29 2021 The Supreme Court has upheld the claimant’s appeal in Manchester Building Society v Grant Thornton UK LLP [2021] UKSC 20 and, in doing so, has…

Andrew Forsyth, Penrose Foss, Tabitta van Nouhuys, James Roberts

White Paper Bulletin 7 - supervision of audit quality and additional changes in the regulator’s responsibilities (Chapters 9 and 11 of the White Paper)

USA - May 24 2021 In this, our seventh article in our series on the Government’s White Paper ‘Restoring trust in audit and corporate governance’, Clyde & Co…

Andrew Forsyth, Penrose Foss, Simon Konsta, James Roberts