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Assurance options: a credible choice for audit exempt financial statements

Audit exempt organisations can choose from a range of services that add credibility to their financial statements. The assurance options leaflets explain each option in neutral terms. They also give some points to consider that are designed to help a business understand the reasons why each option might be useful.

Please note that the guidance given in these leaflets is not comprehensive, and they will be most useful when discussed with a chartered accountant who is aware of the unique circumstances of a business.

Download overview

Assurance options: Overview leaflet.

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For more information about the options, take a look at the other assurance options leaflets:

Direct download links for the leaflets


Where are we with assurance?

Read ICAEW's consultation paper and take part in the discussion on how assurance practice should evolve in future.

Join the discussion