The UK company law required businesses trading as limited company to get their annual accounts audited by registered auditors. Companies with sales and business assets below the current audit exemption threshold may require only business accountants.
There are four major professional accountancy bodies regarded as having strict rules and professional code of conduct to govern the conduct of their registered auditors.
If your business accounts are subject to audit, you may look for auditors registered with the following professional accountancy bodies and on top of all they must hold audit practising certificates which allowed them to practice as registered auditors.
The institute of Chartered Accountants of Scotland (ICAS)
21 Haymarket Yards
Edinburg EH12 5BH
The Institute of Chartered Accountants In England and Wales (ICAEW)
Level 1, Metropolitan House
321 Avebury Boulevard
Milton Keynes MK9 2FZ
The Institute of Chartered Accountants in Ireland (ICAI)
32-38 Linenhall Street
Belfast BT2 8BG
The Association of Chartered Certified Accountants (ACCA)
29 Lincoln’s Inn Fields
London WC2A 3EE
Concise Accountancy – Helping small businesses to meet their legal obligations under UK company law.