Raising the threshold for audit exemption for small companies: some implications for other users of audit services

Stella Fearnley; Tony Hines; Karen McBride; Richard Brandt

doi:10.1108/eb025051

Raising the threshold for audit exemption for small companies: some implications for other users of audit services

Stella Fearnley, Tony Hines, Karen McBride, Richard Brandt

Research output: Contribution to journal › Article › peer-review

Abstract

As part of a deregulation initiative for small businesses, the audit exemption limit was raised to £1m by the Audit Exemption (Amendment) Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes.

Original language	English
Pages (from-to)	300-308
Number of pages	9
Journal	Journal of Financial Regulation and Compliance
Volume	8
Issue number	4
DOIs	https://doi.org/10.1108/eb025051
Publication status	Published - 2000

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title = "Raising the threshold for audit exemption for small companies: some implications for other users of audit services",

abstract = "As part of a deregulation initiative for small businesses, the audit exemption limit was raised to £1m by the Audit Exemption (Amendment) Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes.",

author = "Stella Fearnley and Tony Hines and Karen McBride and Richard Brandt",

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AU - McBride, Karen

AU - Brandt, Richard

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N2 - As part of a deregulation initiative for small businesses, the audit exemption limit was raised to £1m by the Audit Exemption (Amendment) Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes.

AB - As part of a deregulation initiative for small businesses, the audit exemption limit was raised to £1m by the Audit Exemption (Amendment) Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes.

U2 - 10.1108/eb025051

DO - 10.1108/eb025051

M3 - Article

SN - 1358-1988

VL - 8

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EP - 308

JO - Journal of Financial Regulation and Compliance

JF - Journal of Financial Regulation and Compliance

IS - 4

ER -

Raising the threshold for audit exemption for small companies: some implications for other users of audit services

Abstract

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