This Practice Note provides information on the various offences that can be committed by a firm or individual during the course of an investigation by the Financial Conduct Authority (FCA). This includes failure to comply with a document or information requirement; destroying, falsifying or concealing documents; providing information which is known to be false or misleading; or obstructing a search warrant. It considers section 177 of the Financial Services and Markets Act 2000, which sets out the mechanism for dealing with a failure to comply during the course of a FCA investigation.