Summary: The complainant has requested correspondence from the Financial Reporting Council (FRC) to the Financial Conduct Authority (FCA) about a complaint it had received regarding the audited accounts of a named company. The FCA refused to confirm or deny whether the requested information was held under section 44(2) of the Freedom of Information Act 2000 (FOIA). The complainant-™s request was made to the Financial Services Authority (FSA). However since the request was made this organisation has changed its name to the Financial Conduct Authority (FCA). This Notice therefore refers to the FCA throughout, however it does relate to a request which was made to the FSA prior to its change of name. The Commissioner-™s decision is that the FCA has correctly applied section 44(2) FOIA to refuse to confirm or deny whether the requested information is held. The Commissioner requires no steps to be taken.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld