TCF: a help or a hindrance?

The Financial Services Authority (FSA) recently announced its plan to assess the conduct of more than 11,000 small companies over the next three years. This review comes as the regulator gears up to enforce its Treating Customers Fairly (TCF) initiative and follows last year's report, which suggested that only 41% of small companies were meeting TCF deadlines.

There are two deadlines looming this year - the first is in March, when systems must be in place to measure TCF, and the second is in

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