Red Bull boss Christian Horner has described the level of scrutiny over the latest cost cap as like having "a full colonoscopy."
Earlier this year, the FIA announced that all 10 teams had complied with the 2022 cost cap, with no breaches being found in the submissions and Certificates of Compliance being issued.
This was in contrast to the 2021 cost cap, with the audited results being released in October 2022 showing Red Bull overspent and broke the spending limit for the '21 season.
Much of the overspend was a tax rebate that was incorrectly applied, with the FIA accepting this explanation with the final overspend being $432,000.
Red Bull was heavily fined after entering into an Accepted Breach Agreement with the FIA, and was docked wind-tunnel and CFD development time.
The rules were introduced ahead of the 2021 season, with Horner praising how the regulations continue to mature and the FIA's thoroughness.
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'A full colonoscopy'
"Certainly, you've not seen the full impact yet because it obviously has compromised the amount of development that we've been able to do this year," Horner told media including RacingNews365 of the impact of the cost cap penalty on the 2023 car.
"Thankfully, we came out with a very strong car at the beginning of the year and we've been able to apply most of that development time, from quite early in the season, to next year's car.
"That's been important. I think the process of the cost cap is evolving. It's a very complex set of regulations that have evolved and the degree of scrutiny this year was phenomenal, in terms of the rigour that the FIA went to.
"It was a full colonoscopy that we experienced during the summer, and I think that the FIA are learning as well from their side, and the rules have evolved.
"Of course, every company is structured in a slightly different way as well which adds to the complexity, whether you've got subsidiary accounts or what your reporting group is for example, and so that has a bearing as well.
"It's a very complex set of regs and I think the FIA have actually done a pretty decent job from what we've seen over the last 12 months."