Straight Audit / Choosing an auditor

How to choose an auditor

Most audit firms describe themselves the same way, so the useful comparison is in the detail: who does the work, what it costs, and what happens when something changes.

Updated October 2026 · Sources: Register of Statutory Auditors

Ten questions to ask any audit firm

  1. Who is the partner who will sign our audit report? Meet them before you appoint.
  2. Will the partner come to the planning and close-down meetings? And how do we reach them during the audit?
  3. Who will we deal with day to day? How long have they been with the firm, and will they be here next year?
  4. What is the fee, and what exactly does it cover? Which companies, which accounts, which deadlines.
  5. How are changes to the fee agreed? In writing, before the extra work, is the answer you want.
  6. What is the timetable? Dates for planning, fieldwork and sign-off, and how they fit your filing deadline.
  7. Have you audited companies like ours? Same size, same sector, groups if you have one.
  8. Can you report the way we need? UK GAAP, IFRS, or an overseas parent's format and timetable.
  9. How will you tell us about problems during the audit? You want to hear straight away, in writing.
  10. What will we get afterwards? A short, specific note of improvements for next year.

Get the answers in writing

The proposal is where the answers belong. Before you appoint anyone, it should name the partner and the team, set out the fixed fee and what it covers, explain how scope changes are agreed, and give the timetable. Comparing two proposals on the same scope is far more useful than comparing two headline fees.

Want to talk it through? Tell us about the company and speak to the audit team. The budget and timetable are agreed before any work starts.

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Check the basics

Only firms on the Register of Statutory Auditors can carry out a statutory audit. Check the firm is on it. If you are changing auditor, read the guide to changing auditor for the procedure and the best timing.

Questions

How do we check a firm is allowed to audit?

Search for it on the Register of Statutory Auditors at auditregister.org.uk. Only firms on the register can carry out a statutory audit. Straight Audit audits are carried out by Anstey Bond LLP, reference C002766607.

Should we run a tender?

For most private companies, a conversation with two or three firms is enough: meet the partner, see a written proposal and compare them on the same scope. Larger groups and companies with investors sometimes run a more formal tender. The same ten questions apply to both.

Does it matter if the firm is much bigger than us?

Size matters less than attention. What you want to know is who will run your audit, how much of their time you will get, and whether your company will matter to them.

Ask us the ten questions

A few lines is plenty. We'll come back to you, usually with a couple of questions, and arrange a call to talk through your audit.

  • You talk it through with us before you decide anything.
  • The budget and timetable are agreed before any work starts.

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