This announcement pertains to the initiation of an inquiry into one or more Statutory Auditor(s) and/or Statutory Audit Firm(s). It is important to clarify that this investigation is solely focused on the relevant Statutory Auditor(s) and/or Statutory Audit Firm(s), and it would be inappropriate to interpret any part of this notice as suggesting an inquiry into any other individuals or entities. The commencement of this investigation does not imply that the Financial Reporting Council (FRC) has reached, or will reach, any conclusions regarding breaches of Relevant Requirements.
The FRC has begun an investigation concerning the audit performed by PricewaterhouseCoopers LLP on the consolidated financial statements of Digital 9 Infrastructure plc for the fiscal year ending on 31 December 2023.
The decision to initiate this inquiry was made during a meeting of the FRC’s Conduct Committee held on 16 December 2025.
The investigation will be carried out by the FRC’s Enforcement Division in accordance with the Audit Enforcement Procedure.
