It is now less than one year to go before the biggest shake-up in the audit profession comes into effect and while regulations around the UK implementation are still being nailed down, changes in boardroom behaviour have been going full steam ahead.

We are used to having a ‘busy season’ in audit, but 2015 has been a consistently busy year. The EU audit reforms have sparked a flurry of new audit tenders over the last 12 months and a quarter of the FTSE 100 are expected to have tendered during the year.

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