The UK Competition Commission has again revised the administrative timetable for its statutory audit services market investigation, pushing the publication date for the provisional findings to mid-February.

The original deadline for the preliminary report, along with a potential list of recommended actions subject to the findings, was set for November 2012, before being delayed until January.

According to the revised timetable, a final report is expected in August, before the statutory deadline set for October 2013. This deadline falls two years after the investigation was launched, following a recommendation by the Office of Fair Trading.

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Competition Commission findings suggest no collusion among Big Four