https://www.ft.com/content/bcebd77c-057b-4fd0-bd99-b97e0e559455
https://www.esrb.europa.eu/pub/pdf/wp/esrbwp21.en.pdf
https://www.ifs.org.uk/publications/14778
https://frc.org.uk/news/january-2018-(1)/investigation-into-the-audit-of-the-financial-stat