 Itself under pressure to improve, in October 2018, the FRC proposed reforms, including banning audit firms from earning consultancy fees at businesses they audit, to tackle the "underlying falling trust in business and the effectiveness of audit," and severely rebuked KPMG.In January 2019, KPMG announced it had suspended the partner that led Carillion's audit and three members of his team, and the FRC opened a second investigation into how KPMG audited Carillion's accounts.In May 2020, the "FT" reported that the Official Receiver was preparing to sue KPMG for £250m over alleged negligence in its audits of Carillion.