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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.

Audit and assurance guides and helpsheets

Audit and Assurance Faculty Guides and Technical Advisory Services helpsheets prepared by ICAEW technical specialists to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider. Audit and Assurance Faculty Guides were formerly known as 'Helpsheets'.

Is a company or group small?

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Technical helpsheet issued to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.

Ineligible companies and groups

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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.

Audit and assurance guides and helpsheets

Audit and Assurance Faculty Guides and Technical Advisory Services helpsheets prepared by ICAEW technical specialists to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider. Audit and Assurance Faculty Guides were formerly known as 'Helpsheets'.