Company size and audit exemption - complex examples
This helpsheet provides guidance on determining if companies or groups qualify as small and if audit exemptions apply in complex scenarios. It includes examples and highlights changes in thresholds effective from April 2025.
Continue reading
This content is not freely available. To access '' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.