1945

This chapter discusses compliance-monitoring and enforcement systems in the United Kingdom pertaining to corporate reporting, auditor oversight and regulation of the accountancy profession. Section A provides a brief overview of the economy and capital markets of the United Kingdom. It also describes how the accounting profession is structured in the country and summarizes the applicable accounting, auditing and other corporate reporting standards. Section B presents some key aspects of the way the United Kingdom monitors compliance with financial reporting standards, the applicable enforcement mechanisms and the types of sanctions available. It also highlights key findings and trends. Section C discusses key aspects of the way in which the United Kingdom monitors compliance with auditing standards, the applicable enforcement mechanisms and the types of sanctions available. It also highlights key findings and trends. Section D discusses how the United Kingdom monitors compliance with codes of professional conduct and other applicable membership requirements (including certification and CPD requirements), together with related enforcement mechanisms. Section E concludes.

Related Subject(s): International Trade and Finance
Countries: United Kingdom
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