List of Abbreviations.
PART I: SETTING THE SCENE.
PART II: ENFORCEMENT.
Discovery and Detection.
Investigation and Action.
The Message is Medium.
A Risky Strategy.
PART III: ENFORCEABILITY: LOOKING FOR LOOPHOLES.
From Enforcement to Enforceability.
Find the Gap and the Ex–Files.
Out of Bounds.
Working to Rule.
Substance Abuse and Counter Strikes.
The Panel Strikes Back.
PART IV: ENFORCEABILITY: CHALLENGING THE REGULATORS.
Whose Substance is it Anyway?
Challenging Accounting Standards.
True and Fair: Override or Overridden?
PART V: LAW IN ACTION.
Law in the Courts: Or Why Lawyers Can′t Give a Straight Answer.
Winning Ways: From Technical to Tactical.
A Wider Lens.
PART VI: CONTROL?
Battles, Wars and the Spirit of the Law.
The Cross–Eyed Javelin Thrower.
Appendix 1: ASB Foreword to Accounting Standards.
Appendix 2: The Companies (Revision of Defective Accounts and Report) Regulations 1990 (SI 1990/2570).
Appendix 3: FRRP, Procedures for Handling Individual Cases.
Appendix 4: Financial Reporting Review Panel Record.
Appendix 5: Panel Press Notices –
Appendix 6: Panel Press Notices –
Statutory Materials Index.