Completing this online course will enable you to:

• the legal requirements and professional considerations regarding the exemption of UK companies from the requirement to have their financial statements audited;
• the exemptions available to small companies, including the impact of the revised company size thresholds which take effect from April 2025;
• the disclosures required in the financial statements where a company takes advantage of an audit exemption; and
• the options available to companies not requiring an audit.

This CPD module takes 25 minutes to complete.

There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared Anand Singh ACA, technical writer, audit and accounting at Croner-i.

Play the CPD module here.

If you’re already a subscriber, please log in to access this free CPD module. or register to gain access