Choosing an Auditor to audit your company accounts is a must for company is not entitled to audit exemption. In addition, your Auditor must hold a membership from one of the accredited professional accountancy bodies. He/she must hold the relevant practicing certificate to practice under the rules of his/her professional accountancy body too.

For the purpose of audit, the Companies Act 2006 recognizes the professional qualification from the five professional bodies listed below.

  1. ICEAW – The Institute of Chartered Accountants in England and Wales.
  2. ICAS – The Institute of Chartered Accountants in Scotland.
  3. ICAI – The Institute of Chartered Accountants in Ireland.
  4. ACCA – The Association of Chartered Certified Accountants
  5. ACCA’s subsidiary – The Association of authorized Public Accountants. Please refer to

Registered Auditors

Therefore, you may contact one of the above professional accountancy bodies if you are looking for an auditor. They will provide a list of registered auditors. You may then choose your auditor.

Audited company accounts

Deliver your audited company accounts to Companies House by the due date. Otherwise your company will receive automatic late filing penalty. The penalty start from £150 to £1500. However, you may appeal to Companies House if your reasons of delay is exceptional.

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