With a record number of enforcement cases resolved in recent years, the Financial Reporting Council (FRC) is continuing to show its determination to hold firms and individuals to account for serious accounting and audit failures. In our latest briefing, we set out five key themes for relevant firms and individuals to be aware of as we look ahead to potential areas of focus for FRC enforcement in 2024. We also look at the FRC’s supervisory focus for 2024/25, which may indicate areas for future enforcement activity. Our briefing can be found here.