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<p>Data on company size and audit fees was sourced from the “FAME” database, Bureau
van Dijk. The data was used for both of the final impact assessments approved by the
Regulatory Policy Committee in the last Parliament on changes to the law to enable
more companies to decide whether or not their accounts need to be audited.</p><p>
</p><p>The impact assessment on the audit changes (including for small businesses)
in the Companies and Limited Liability Partnerships (Accounts and Audit Exemptions
and Change of Accounting Framework) Regulations 2012 is available at: <a href="http://www.legislation.gov.uk/uksi/2012/2301/impacts/2014/286"
target="_blank">http://www.legislation.gov.uk/uksi/2012/2301/impacts/2014/286</a></p><p>
</p><p>The impact assessment on all the changes in the Companies, Partnerships and
Groups (Accounts and Reports) Regulations 2015 is available at: <a href="http://www.legislation.gov.uk/uksi/2015/980/impacts/2014/424"
target="_blank">http://www.legislation.gov.uk/uksi/2015/980/impacts/2014/424</a></p><p>
</p><p> </p><p> </p>
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