Research and analysis

Audit exemption: impact on small companies

Research report looking at the impact of exempting small companies from statutory audit.



This research report assesses the scale of take-up of the small companies audit exemption. It aims to give BEIS a better understanding of the reasons behind the take-up or otherwise of the exemption and its implications.

The report was prepared by ICF International, in collaboration with BMG Research, on behalf of BEIS.

Published 17 January 2017