Audit exemptions: impact assessment

Audit exemptions: impact assessment
Document type
Impact Assessment
Corporate author(s)
Great Britain. Dept. of Business, Innovation and Skills
Publisher
BIS
Date of publication
5 September 2011
Subject(s)
Trends: economic, social and technology trends affecting business, Small business & enterprise: the practicalities of running a small business and the theory of entrepreneurship
Collection
Business and management
Material type
Reports

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An impact assessment is created for the government's planned relaxation of audit requirements for the financial statements of small companies. The proposals involve aligning audit with accounting exemptions for small companies, exempting subsidiaries from mandatory audit where the subsidiary fulfils the Article 57 and additional criteria, and exempting dormant subsidiaries from account preparation and filing requirements. Cost-benefit analyses of this and other, more and less radical, options are included, along with the opinions of government and other interested organisations.

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