Audit
Accounting periods starting before 6 April 2008

Small companies only require an audit where their turnover is more than £5.6 million, or the balance sheet assets total is more than £2.8 million.

Accounting periods starting on or after 6 April 2008

The thresholds are increased to £6.5 million for turnover and £3.26 million for balance sheet assets total.

 
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