 Initial interviews had been undertaken by May 2018, with more to follow; tens of thousands of documents were to be reviewed as part of the FRC's investigation looking at 'contract accounting', 'reverse factoring', 'pensions', and 'good and going concern'.The FRC investigation was later extended to review earlier Carillion reporting in 2013.In November 2019, the FRC gave an update on the progress of four investigations (two concerning auditing, two relating to possible director misconduct).