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The Accountancy and Actuarial Discipline Board has launched an investigation into the conduct of an accountant in connection with matters related to the financial statements of Equitable Life Assurance Society in 1999.
The regulator said the probe had been launched under its disciplinary scheme for the accountancy profession after consultation with Institute of Chartered Accountants of Scotland.
In a statement it said the scope of the investigation was the provision by a member of information for use by the Financial Review Reporting Panel relating to the financial statements of Equitable Life Assurance Society in 1999.
This comes just months after the AADB launched a probe into the conduct of an actuary in connection with Equitable Life (PP Online, October 7).
The disciplinary body said the investigation related to the audits of the 1997, 1998 and 1999 financial statements of Equitable Life.
The AADB is the independent, investigative and disciplinary body for accountants and actuaries in the UK.
It focussed on cases which raise "important issues" affecting the public interest - noting other disciplinary cases will continue to be dealt with by the relevant professional body.
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