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Raising the threshold for audit exemption for small companies Some implications for other users of audit services

Raising the threshold for audit exemption for small companies Some implications for other users... As part of a deregulation initiative for small businesses, the audit exemption limit was raised to 1m by the Audit Exemption Amendment Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Regulation and Compliance Emerald Publishing

Raising the threshold for audit exemption for small companies Some implications for other users of audit services

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1358-1988
DOI
10.1108/eb025051
Publisher site
See Article on Publisher Site

Abstract

As part of a deregulation initiative for small businesses, the audit exemption limit was raised to 1m by the Audit Exemption Amendment Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes.

Journal

Journal of Financial Regulation and ComplianceEmerald Publishing

Published: Apr 1, 2000

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