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Is an audit required for a company?

Technical helpsheet issued to help ICAEW members understand when a company requires an audit under the Companies Act 2006 and potential routes to audit exemption.

Issued: January 2016
Last reviewed: September 2018

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company requires an audit under the Companies Act 2006 and potential routes to audit exemption.