Financial Reporting Council

The complainant has requested the FRC to disclose the dates Deloitte LLP and Deloitte NSE LLP provided information to ICAEW to update the register of auditors. For part of the request, the FRC confirmed that it does not hold the requested information. For the remaining part of the request, the FRC applied section 12 of FOIA (cost limit). The Commissioner’s decision is that, on the balance of probabilities, the FRC does not hold the requested information for part one of the request. For part two, the Commissioner is satisfied that the FRC is entitled to rely on section 12 of FOIA.