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Audit exemption pre-2016

Learn whether your organisation qualified for audit exemption for reporting periods beginning before 1 January 2016, under the Companies Act 2006. These helpsheets from ICAEW's Technical Advisory Service cover: group elegibility; elegibility of UK subsidiaries; and audit exemption conditions.

Displaying 1-5 of 5 results
AUDIT AND ASSURANCE FACULTY TECHNICAL ADVISORY SERVICES HELPSHEET Audit and Assurance Faculty guides
  • Hub page
  • Jan 2021
The Audit and Assurance Faculty have produced a number of guides. These are designed to help firms to prepare their audit reports for certain specific situations. They cover the main changes that are needed to be made to the examples in the FRC’s Compendium of illustrative auditor’s reports and to help firms to comply with the relevant law and International Standards on Auditing (UK).
Exclusive TECHNICAL ADVISORY SERVICES Is a company or group small?
  • Helpsheets and support
  • Mar 2023
Technical helpsheet issued to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Ineligible companies and groups
  • Helpsheets and support
  • Mar 2023
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company or a group is ineligible for the small companies regime. The helpsheet identifies the legislative requirements of the Companies Act 2006, highlights key definitions and offers practical examples to help understand the interpretation of the requirements.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Can a small UK subsidiary of an overseas parent qualify for audit exemption?
  • Helpsheets and support
  • Nov 2021
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members make their assessment as to whether a UK subsidiary of an overseas parent is entitled to audit exemption under the Companies Act 2006.
AUDIT AND ASSURANCE FACULTY TECHNICAL ADVISORY SERVICES HELPSHEET Audit and Assurance Faculty guides
  • Hub page
  • Jan 2021
The Audit and Assurance Faculty have produced a number of guides. These are designed to help firms to prepare their audit reports for certain specific situations. They cover the main changes that are needed to be made to the examples in the FRC’s Compendium of illustrative auditor’s reports and to help firms to comply with the relevant law and International Standards on Auditing (UK).
Displaying 1-5 of 5 results

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