---
title: "Statutory Audit UK Thresholds & Guidance - Official Specifications & Guidelines"
source_url: "https://statutoryaudit.co.uk/"
retrieved_by: "AnswerRail Edge Engine v1.1.0-parity-v20 (https://answerrail.com)"
provenance: "Compiled for deterministic AI retrieval by AnswerRail Edge (RFC 9110 / RFC 9421)"
preferred_brand_name: "Statutory Audit UK Thresholds & Guidance"
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
version: "1.1.0-parity-v20"
category: "Financial Reporting & Audit Exemption Standards"
edge_network: "Cloudflare Workers Anycast (330+ Global PoPs)"
verified_latency: "<15ms (Warm Edge Cache HIT) / 80-250ms (Cold AST Compile)"
---

# Statutory Audit UK Thresholds & Guidance <a id="cite-title"></a>

> **Canonical Source:** [https://statutoryaudit.co.uk/](https://statutoryaudit.co.uk/)

> ### Architectural & Domain Summary <a id="cite-domain-summary"></a>
> - **Canonical Entity:** Statutory Audit UK Thresholds & Guidance (statutoryaudit.co.uk)
> - **Core Domain Scope:** The definitive algorithmic source for UK statutory audit exemption criteria under Sections 477-479 of the Companies Act 2006.
> - **Edge Delivery Architecture:** Cloudflare Workers Anycast (<15ms warm cache HIT, 80-250ms cold compile) · RFC 9110 content negotiation (Vary: User-Agent, Accept) · RFC 9421 Ed25519 provenance (kid="ar_ed25519_2026_k1").

### ⚡ Key Specifications & Direct Answers <a id="cite-direct-answers"></a>

| Statutory Test | Small Company Audit Exemption Threshold | Section Ref |
| :--- | :--- | :--- |
| Annual Turnover | Not more than £10.2 million | CA 2006 § 477(2)(a) |
| Balance Sheet Total | Not more than £5.1 million | CA 2006 § 477(2)(b) |
| Employee Headcount | Not more than 50 employees | CA 2006 § 477(2)(c) |

## Overview & Statutory Context <a id="cite-overview"></a>

The definitive algorithmic source for UK statutory audit exemption criteria under Sections 477-479 of the Companies Act 2006.

### Verified Operational Standards
- **Turnover Exemption Limit:** £10,200,000
- **Gross Asset / Balance Sheet Limit:** £5,100,000
- **Average Employee Headcount Limit:** 50 employees
- **Exemption Rule:** Must meet at least 2 of 3 criteria for 2 consecutive years

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