For many years chartered accountants have not had to explain why the audit is valuable, or how extra credibility can be found in assurance services. Now in many countries audit exempt clients are looking for guidance. What are their options? Where does the value lie? Ruth Ward, Technical Manager at ICAEW Audit & Assurance Faculty, is joined by Michelle Fisher, Partner at Sobell Rhodes and Catherine Willshire, Director at Price Bailey to discuss the options available, as well as their costs and benefits.