Straight Audit / Guides
Audit guides
Plain-English answers to the questions directors and finance teams ask us most, with the law and the sources linked on every page.
- Do we need an audit?The size tests, groups, regulated companies and shareholder requests, with a checker.
- How much does an audit cost?Average fees, what changes them, and how a fee should be agreed.
- What happens in an auditAcceptance, planning, fieldwork and completion, step by step.
- Your first auditWhen to appoint, the stock count, opening balances and what to prepare.
- How to choose an auditorTen questions to ask any firm before you appoint it.
- Changing auditorTiming, resignation or removal, and the section 519 statement.
- When your auditor retiresWhat happens when your auditor stops doing audits, and what to do next.
- Straight Audit or a big firm?How we compare with the Big Four and national firms.
- Moving from a large firmWhat to ask a smaller firm, and how the move works.
- Groups and overseas parentsThe group test, the section 479A guarantee and UK subsidiaries of overseas groups.
- Charity auditsThe thresholds for years ending on or after 30 September 2026.
- Check your companySee what Companies House shows about your company's audit.
Tell us what's going on
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.