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News Centre
FRC investigates Next Digital financial statements and audits
18 Aug, 2021
The FRC today announces the initiation of:
- An enquiry into the financial statements of Next Digital Limited (Next Digital) for the year ended 31 March 2019 (2019 Annual Accounts), year ended 31 March 2020 (2020 Annual Accounts) and six months to 30 September 2020 (2021 Interim Accounts);
- An investigation into the audit of the 2019 Annual Accounts by Deloitte Touche Tohmatsu (Deloitte); and
- An investigation into the audit of the 2020 Annual Accounts by CCTH CPA Limited (CCTH).
The FRC identified questions about the financial statements and audits of Next Digital through proactive monitoring of market developments (noting that there were late changes in auditor between the three financial years to 31 March 2019, 2020 and 2021), a referral by another regulator and a complaint from a member of the public. For details, please click here.
