Direct Line and Churchill, two of the insurance brands of UK-based Royal Bank of Scotland (RBS), have been fined £2.17m ($3.35m) for altering "sample" customer complaint files before they were submitted to the UK regulator the Financial Services Authority (FSA). The incidents occurred during an ongoing investigation by the FSA into the way financial services organizations dealt with customer complaints. RBS had already been fined £2.8m in January last year for failing to deal adequately with routine complaints about its banking service. Early in 2010 the FSA had asked RBS for 50 sample complaints. Insurance management asked third-party accountants to look at the samples, and 28% of them were thought likely to fail if they were submitted to the FSA. But when the FSA received the file in April 2010, it was told that some of the files might have been changed. The regulator looked more closely at the files and concluded that 27 of them had been tampered with. Most were minor alterations, but seven of them contained signatures of several employees that had in fact all been forged by one member of staff. The FSA said that the alterations "did not impact the FSA's ability to do our job". RBS Insurance CEO Paul Geddes said that he regretted the FSA's findings, noting that "although no customers were disadvantaged, we are very disappointed that we did not meet the standards we expect of ourselves and which the FSA expects of us".