هيئة تفتيش الحسابات في بريطانيا تتولى التحقيق في حسابات

takes control of inquiries into the accountants who prepared and signed off on Manchester City's accounts following findings that the football club artificially inflated its financial position by more than £900mn. Dame Jayne-Anne Gadhia, chair of the Financial Reporting Council, said the watchdog had reclaimed responsibility from a professional body for examining the accounts and how they were audited. The club used 'sham' commercial deals to overstate income and filed misstated accounts while concealing its true financial state over nine years, an independent commission found.

City is not classified as a 'public interest entity', so oversight initially fell to the Institute of Chartered Accountants in England and Wales. The FRC is making preliminary enquiries to assess grounds for a formal investigation into BDO, the firm that has audited City since 2007. City disputes the findings and has launched an appeal.

The FRC can investigate BDO and City directors who are members of professional bodies, and can impose fines or bans if breaches are found.

المصدر: Financial Times Companies · لخّصه HeadlinesBriefing