The UK Accountancy & Actual Discipline
Board (AADB) has launched an investigation into certain members of
the Institute of the Chartered Accountants in England and Wales
(ICAEW) and the Institute of the Charted Accountants of Scotland
(ICAS) and auditors BDO in connection with medical recruitment
company, Healthcare Locums.

The investigation will cover preparation,
approval and audit of the financial statements of Healthcare Locums
and its subsidiaries from December 2008 and 2009. As well as the
preparation and approval of the interim financial statements of
Healthcare Locums and subsidiaries for the six months ended 30 June

AADB will also look at the operation by
Healthcare Locums and its subsidiaries of the discounting facility
with Barclays Bank during 2010 and it and its subsidiaries
compliance with the National Health Service terms and conditions as
set out in the Framework Agreements since 1 January 2008 up until
30 June 2010.

The AADB said its decision to initiate an
investigation was taken following references from the ICAEW and

Publically listed company, Healthcare Locums
had its shares suspended earlier this year following accounting
irregularities noted in its 2010 annual report, which meant the
recruitment agency has had to restate its 2010 pre-tax profits
twice already in 2011.