Financial Reporting Council (Other) [2024] UKICO 267371 (15 April 2024)


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Information Commissioner's Office
You are here: BAILII >> Databases >> Information Commissioner's Office >> Financial Reporting Council (Other) [2024] UKICO 267371 (15 April 2024)
URL: http://www.bailii.org/uk/cases/UKICO/2024/267371.html
Cite as: [2024] UKICO 267371

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Financial Reporting Council

The complainant has requested from the Financial Reporting Council Ltd (FRC) the identity of a company and related information concerning an audit quality review that had been carried out into an audit conducted by Mazars LLP. At first the FRC refused to confirm or deny (NCND) whether it held the requested information citing sections 44, 41 and 40 of FOIA. It later withdrew its NCND response and the citing of section 44. It maintained its citing of sections 41 (information provided in confidence) and 40 (personal information), additionally relying on section 27 (international relations) of FOIA. The Commissioner’s decision is that the FRC cited section 27 correctly and that the public interest in favour of maintaining the exemption outweighs the public interest in disclosing the requested information. He has also decided that the FRC correctly cited section 41(1) of FOIA. The Commissioner does not require further steps.

FOI 27: Complaint upheld FOI 41(1): Complaint not upheld

Decision notice: 267371

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URL: http://www.bailii.org/uk/cases/UKICO/2024/267371.html