2013 horse meat scandal left Romania clearly and correctly labelled as horse and that it was afterwards that it was relabelled as beef by Spanghero. The investigation also said some blame may rest with Comigel, claiming the staff there should have noticed anomalies in the paperwork, and realised from the smell and look of the meat once it was defrosted that it was not beef. On 7 February 2013, Findus announced that in a sample of 18 beef lasagne products that it tested, 11 contained between 60% and 100% horse meat. It was also revealed that some of the products sold had minced meat
Criticism of Tesco the SFO, who took matter out of the hands of the Financial Conduct Authority, the City's business regulator. The UK accountancy regulator, the Financial Reporting Council, is also reported to be monitoring Tesco. Tesco's auditor PwC declined to comment. It found that they were overstated by £118m in the first half of this year, by £70m in the 2013-2014 financial year and by £75m before that. Warwick Business School's Prof Crawford Spence said: "Now that Tesco are being investigated for fraud by the SFO, the Financial Reporting Council have yet greater reason to start an investigation into the auditors' role