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

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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 languageEnglish
Pages (from-to)300-308
Number of pages9
JournalJournal of Financial Regulation and Compliance
Issue number4
Publication statusPublished - 2000

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