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Audit exemption

Some UK organisations are required to have their annual financial statements audited and others are exempt from the statutory requirement, most often due to their size. Here we provide guidance on the exemption requirements for reporting periods beginning on and after 1 January 2016.



Learn whether your organisation qualified for audit exemption for reporting periods beginning on or after 1 January 2016, under the Companies Act 2006 as amended by SI 2015/980.

Read our eligibility guidance
Filing requirements for audit-exempt organisations

Read about preparing financial statements for audit-exempt organisations, including filing requirements.

Read about filing requirements
Alternative services for audit-exempt organisations

Other services and forms of assurance that may be of benefit to audit-exempt organisations.

Learn more about other services