Small and medium-sized companies and limited liability partnerships may qualify for audit exemption under regulations in different jurisdictions.
We maintain guides to audit exemption in the following regions, listing key resources, relevant legislation and giving a timeline of events:
Audit exemption in other regions
Gibraltar
Circular No 25: EU 4th and 7th Directive on Company Accounts (PDF 168.73kb/4 pages)
Information, published in September 2009, from Companies House Gibraltar setting out the audit exemption thresholds in for small companies.
Guernsey
2009
Guernsey Companies Law: Audit Exemption
Information on audit exemption requirements in relation to the Companies (Guernsey) Law 2008 provided by Guernsey Trust Company.
2008
The Companies (Audit Exemption) Regulations, 2008
Full text of the regulations which came into effect on 22 July 2008, as published by the Guernsey Registry website.
Companies (Guernsey) Law 2008: Audit Exemption Threshold (PDF 41.30kb/10 pages)
Consultation document published by the Commerce and Employment Department on 13 March 2008.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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