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Small Businesses: Audit

Asked by Luke MurphyLabourDepartment for Business and TradeTabled Answered 27 June 2025UIN 61382

The question

To ask the Secretary of State for Business and Trade, what steps his Department is taking to help ensure the (a) accessibility and (b) affordability of audit requirements for small and mid-sized quoted companies.

Answered by Justin Madders

Audit standards for UK companies are adopted and set by the Financial Reporting Council (FRC), with reference to internationally-agreed standards. The Government is aware of concerns about the cost and availability of high-quality audit for smaller quoted companies, and supports the FRC’s work to make sure that every UK company, including small and mid-sized quoted companies, can access good quality audit services at a proportionate cost, including through its current year-long campaign to support small and medium-sized enterprises. In addition, the Government will consider these issues as it develops legislation to reform audit and corporate governance.

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