Private Company

This area of Navigate Audit, also known as the Private Company Audit System (PCAS), is relevant to private company, LLP or group accounts. It contains tools, guidance and template letters for audits compliant with International Standards on Auditing (UK) as revised in June 2016 or later (the ISAs).

The guidance in this area is specific to private company engagements and supplements that contained in the main Audit Guidance and Methodology area. Similarly, example letters and reports specific to private companies are included to supplement those in Templates and Letters. Refer to the Model Company Audit File for a model file to illustrate how PCAS can be applied to an audit client. 

Information on the scope and purpose is provided here and the audit programme can be found here.

There are interactive flowcharts here to assist with determining company size and status.

Details of past updates are set out in What's changed and planned future updates are in Stop press.

This area is maintained by our in-house team of experts, in consultation with our editorial review panel.  Please email any comments or suggestions relating to technical content to us at