The organisations referred to in these questions - the UK Endorsement Board (UKEB), the Financial Reporting Council (FRC) and the Institute of Chartered Accountants in England and Wales (ICAEW) – are responsible for procuring their own legal advice. The FRC which facilities the UKEB is an arm’s length body which reports annually to the Department on how it has carried out responsibilities under its remit. The ICAEW is an independent organisation. The issue of whether to publish legal advice is for the respective organisations to consider.