Financial Reporting Council Ltd v Sports Direct International plc

Chancery Division, [2018] EWHC 2284 (Ch), Mr Justice Arnold, 24-25 July; 11 September 2018

Financial regulation - Auditors - Enforcement - Investigation powers - Disclosure - Third parties - Civil evidence - Legal professional privilege - Waiver

The Financial Reporting Council ("the FRC" ) applied for a third-party disclosure order against a company ("the Company" ) in connection with an investigation into the conduct of auditors ("the Auditors" ) in respect of the audit of the Company's year-end financial statements.