HOW TO HIRE · BUSINESS & PROFESSIONAL

How to hire an auditor in the UK
The checks, the questions and the paperwork.

Only a registered auditor can sign a company audit. Here is how to check one, whether you need an audit, and what to ask.

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THE 60-SECOND VERSION

Hiring an auditor in five steps

  1. Check whether you need an auditSmall companies can often claim exemption; articles or shareholders can still require one.
  2. Check the firm is a registered auditorAnd which recognised supervisory body registered it.
  3. Agree the timetable earlySo accounts can be filed with Companies House on time.
  4. Ask for a fixed feeAnd what would make it change.
  5. Prepare clean recordsTidy books and controls shorten the audit.

BEFORE YOU BOOK

Check before you book

Registered auditor

Only a member of a recognised supervisory body working in a registered audit firm can sign a statutory audit report; auditing without registration can be prosecuted. The recognised bodies include ACCA, ICAEW and ICAS.

Ask for the firm's audit registration and the supervisory body that issued it, and check it with that body. gov.uk →

Whether you need an audit

Under company law, gov.uk explains, a private limited company may qualify for audit exemption if it meets size tests, but must still be audited if its articles of association require it or shareholders ask. Exempt or not, the accounts still go to Companies House.

Check the exemption tests for your financial year before booking an audit. gov.uk →

Professional indemnity insurance

gov.uk lists professional indemnity insurance among the conditions for a registered audit firm, alongside a qualified auditor and registration with a recognised supervisory body.

Ask the auditor for the name of the insurer. gov.uk →

Anti-money-laundering supervision

Audit firms are accountancy service providers and must be supervised under the Money Laundering Regulations, usually by their professional body.

Ask who supervises the auditor for anti-money laundering. gov.uk →

VAT

Audit work is standard-rated, so a registered auditor adds 20% to the audit fee and to accounts preparation or tax work priced alongside it. Registration becomes compulsory once an audit firm has VAT-taxable turnover over £90,000 in any rolling 12 months; from then VAT must be charged and shown as a separate line on the invoice.

Ask the audit firm for the VAT number with the engagement letter and for the audit fee and VAT on separate lines. gov.uk →

“Is your firm a registered auditor, and with which body?”

A good answer: A named recognised supervisory body and a registration you can check.

“Does my company actually need an audit by an auditor?”

A good answer: An honest view of the exemption tests and your articles.

“What is the auditor's fee, and what would change it?”

A good answer: A fixed fee with the conditions that would alter it.

“What is the auditor's timetable?”

A good answer: Planning, fieldwork and sign-off dates set against your filing deadline.

“Who will lead the work as responsible auditor?”

A good answer: A named responsible individual.

“Will the auditor issue a management letter?”

A good answer: Yes: points on controls and how to improve them.

“Can the same firm prepare our accounts?”

A good answer: An explanation of the independence safeguards if they do.

Getting the quote right

  • Fixed audit fee and the assumptions behind it
  • Who actually attends the fieldwork: the responsible individual who signs the report, employed audit staff, or subcontracted specialists
  • Timetable for planning, fieldwork and sign-off
  • What you must provide and by when
  • Accounts preparation and tax priced separately
  • Management letter included
  • The VAT number, and VAT at 20% on the audit fee as a separate line

Walk away if

  • Cannot show audit registration
  • Offers to sign an audit report without testing
  • No engagement letter
  • A fee that rises after fieldwork with no explanation
  • No named responsible individual
  • Timetable that misses your filing deadline
LOW
£5,000
TYPICAL
£9,735
HIGH
£15,000

What an auditor costs: £5,000–£15,000 per audit

Auditors quote a fee per audit, often fixed in advance from the size and complexity of the company. Auditor price guide →

Guide prices compiled by the Locufy team from published Irish and UK provider price lists and 2026/27 cost guides. Updated 2026.

KNOW WHAT TO LOOK FOR? NOW FIND ONE

Auditors near you, with the badges that matter shown

ID checked, trader status and one score from every review — on the card, before you message anyone. Nearest first. No account needed to look.

Or post the job free and let them come to you.

  1. PlanningRisks and focus areas agreed.
  2. FieldworkIncome, costs, assets and balances tested against evidence.
  3. ReviewFindings discussed with the directors.
  4. OpinionThe signed audit report.
  5. Management letterControl points and improvements.

Statutory audit
An audit required by company law.
Registered auditor
A firm registered by a recognised supervisory body to sign audits.
Audit exemption
Relief from audit for qualifying small companies.
Qualified opinion
An audit report with reservations about part of the accounts.
Management letter
The auditor's points on controls.
Responsible individual
The person who signs the audit report.

AFTER

When the job is done

Read the audit reportCheck whether the opinion is clean or qualified, and why.
Act on the management letterFix the control weaknesses before next year.
File on timeSend the audited accounts to Companies House by the deadline.
Rate the workYour review of the auditor can only follow a booking on Locufy. Below four stars, you can send the problem to them first and we follow it up before the review appears.

STEP 1Raise it with the auditorSay what was agreed, what went wrong and the fix you want. The Consumer Rights Act 2015 treats a trader's service as including reasonable care and skill; where the auditor fell short of that, you can ask for the work to be redone free or for money off.
STEP 2Ask Locufy to help put it rightWhen you rate the auditor under four stars, you decide whether the problem goes to them first. We follow it through, then the review is posted.
STEP 3The recognised supervisory bodyComplaints about an auditor's conduct go to the body that registered the firm, such as ACCA, ICAEW or ICAS. Consumer advice for small businesses: Citizens Advice on 0808 223 1133, Advice Direct Scotland on 0808 800 9060, Consumerline on 0300 123 6262.
STEP 4Small claims courtUnresolved money disputes with the auditor fit the small claims routes: £10,000 is the limit in England and Wales, £5,000 in Scotland under simple procedure and £5,000 in Northern Ireland.

Hiring an auditor: questions people ask

Only a member of a recognised supervisory body working in a registered audit firm.

Not if it qualifies for audit exemption, unless the articles or shareholders require one. gov.uk sets out the size tests.

Samples of income, costs, assets and balances against evidence, leading to an opinion on the accounts.

£5,000–£15,000 per audit, typically around £9,735. Company size, complexity, the state of the records and first-year work set the fee. The auditor price guide has the full breakdown; enter your town above to compare auditors near you.

Sometimes, with independence safeguards; ask the firm how it manages them.

From a few days on site to several weeks, plus planning and completion.

MORE GUIDES

More hiring guides in business & professional

How to hire: AccountantHow to hire: BookkeeperHow to hire: Tax AdvisorHow to hire: VAT ReturnsHow to hire: Payroll ServiceHow to hire: Company Formation ServiceHow to hire: Business ConsultantHow to hire: Management ConsultantAll 701 hiring guides →

Auditors near you

Auditors in LondonAuditors in ManchesterAuditors in BirminghamAuditors in GlasgowAuditors in BelfastAll auditors on Locufy →

Sources — checked October 2026

  1. gov.uk — become a registered auditor
  2. gov.uk — audit exemption for private limited companies
  3. gov.uk — Money Laundering Regulations: who needs to register
  4. Consumer Rights Act 2015, section 49 — reasonable care and skill
  5. Citizens Advice — more help with a consumer issue
  6. gov.uk — make a court claim for money: court fees
  7. VAT rates — VAT rates for goods and services: standard rate 20% on most goods and services
  8. GOV.UK — Register for VAT: when to register