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As at January 2021, what is the latest situation on the FRC's investigation of the 2016 Carillion financial accounts?
1) The report clears all parties of any wrongdoings
2) Carillion have been found guilty of fraud and KPMG have been cleared of any wrongdoing
3) An initial investigation report has been completed, but it has not been published
4) Carillion have been found guilty of fraud and the KPMG investigation is ongoing
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