Contact Moore UK to discuss your audit requirements and see how our expertise can help you meet your regulatory and reporting obligations.
Corporate audit services for UK businesses and groups
Supporting organisations with accuracy, compliance and trusted financial oversight with our audit services
Moore UK provides independent external audit services to UK corporates, privately owned businesses, PE-backed companies and international groups. Our audit professionals deliver technically rigorous, ISA (UK)-compliant assurance across UK GAAP (FRS 102 and FRS 101) and IFRS reporting frameworks, designed to strengthen governance, support confident decision-making and meet your statutory and regulatory obligations.
Moore UK’s audit services
- Independent audit opinion your shareholders, lenders and investors can rely on
- Statutory compliance with UK financial reporting standards and ISAs (UK)
- Identification of control weaknesses and governance risks before they become material issues
- Audit insights that support your board’s strategic and financial decisions
- Organisational resilience strengthened through improved oversight and governance
Our audit service offerings
- Statutory company audits
Independent audits of UK companies performed in accordance with ISAs (UK), covering financial statements prepared under UK GAAP (FRS 102, FRS 101 and FRS 105) and IFRS. Our teams are experienced in the revised FRS 102 standard and can support companies managing the transition ahead of their first affected reporting period.
- Group and consolidated audits
Audit of multi-entity and multi-jurisdiction groups, including consolidated financial statements, intra-group balances and component reporting across the Moore network.
- Component and subsidiary audits
Audit services for UK subsidiaries and reporting components, delivered in line with group instructions, group audit timelines and international reporting requirements.
- Regulatory and covenant-driven audits
External audits performed to meet regulatory obligations, lender covenants or investor requirements, offering stakeholders independent assurance over financial information.
- Special purpose audit reports
Assurance over specific financial information, schedules or defined scopes – such as grant claims, completion accounts or agreed-upon procedures – where an external opinion is required.
- Audit tender and transition support
Independent support for companies reviewing their audit appointment, tendering for a new auditor or managing a first-year audit transition — including scoping, planning and stakeholder communication.
Moore UK’s audit approach
Our audit approach is built on independence, technical rigour and a clear understanding of each organisation’s operating environment. We apply a consistent, risk-based methodology that focuses on the areas of greatest significance, ensuring a proportionate and efficient audit.
We leverage advanced audit technology to enhance data analysis, improve audit evidence and streamline fieldwork, reducing disruption while elevating audit quality. Throughout the process, we maintain transparent communication with management and those charged with governance.
Our audit delivery framework includes
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Planning and risk assessment – Understanding your business model, controls and reporting environment
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Fieldwork and evidence gathering – Performing focused, robust procedures aligned with identified risks
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Reporting and insight – Delivering clear findings, recommendations and an independent audit opinion
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Ongoing engagement – Maintaining year-round dialogue to support future audit cycles and emerging risks
Why choose Moore UK for your audit services
We work with a broad range of UK corporate entities, including owner-managed businesses preparing for sale or investment, PE-backed portfolio companies requiring timely and robust audit delivery, UK subsidiaries of overseas parent groups, AIM-listed and fully listed companies, and businesses undergoing a change of auditor. Whatever your structure or growth stage, our audit teams have the sector knowledge and technical depth to deliver.
- Partner-led audit delivery with a named lead throughout your engagement
- Experienced in auditing UK subsidiaries of international groups, including component audit work under global instructions
- Access to Moore Global’s network of member firms across 100+ countries for cross-border and multi-jurisdiction audits
- Proven track record with privately owned businesses, PE-backed companies and AIM-listed entities
- Sector depth across financial services, real estate, manufacturing, technology and professional services
Benefits to working with a Moore UK audit firm
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A high-quality, independent statutory audit opinion
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Reliable, compliant financial reporting that meets UK and sector-specific requirements
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Enhanced governance through improved control recommendations
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Greater confidence for boards, funders, regulators and stakeholders
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Reduced audit disruption through technology and structured planning
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Clear, timely reporting and year-round access to our audit specialists
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Assurance that supports sustainable growth and long-term strategic decisions
Frequently asked questions about our audit services
Does my UK company need a statutory audit?
Most UK companies with turnover above £10.2m, a balance sheet above £5.1m or more than 50 employees are required to have a statutory audit. Group companies, regulated entities and those with investor or lender requirements may also need one regardless of size.
What does an external audit involve?
An external audit is an independent review of your financial statements by a registered auditor. It covers risk assessment, testing of controls and transactions, and culminates in a formal audit opinion on whether your accounts give a true and fair view.
How long does a corporate audit take?
Timelines vary by complexity, but most corporate audits are planned in two phases — interim fieldwork and a year-end visit. Moore UK works to your reporting deadlines and establishes a clear timetable at the outset of each engagement.
Can Moore UK act as auditor for a UK subsidiary of an overseas group?
Yes. We regularly act as component auditors for UK entities within international groups, working to the instructions and timelines of the principal auditor and reporting in line with group requirements.
