2013 horse meat scandal as 100% beef. British company Primerdesign Ltd provided many of the tests to laboratories and companies wishing to test for contamination. By 16 January 2013 four subsidiaries of ABP had been accused of supplying adulterated meat. They were Silvercrest in County Monaghan, Dalepak in North Yorkshire, Freshlink in Glasgow, ABP Nenagh in County Tipperary, Ireland and Dairy Crest, Rossington. Hamburger meat from Silvercrest Foods, a subsidiary of Larry Goodman's ABP Food Group, in County Monaghan, Ireland, was found to contain 29% horse meat relative to beef. Porcine DNA was also found. Tesco dropped Silvercrest as a supplier of processed 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