Small Company

This area of Navigate Audit, relevant to smaller individual entity accounts, contains tools, guidance and template letters for the audit of a smaller company or LLP.

The guidance in this area is specific to smaller entity engagements and supplements that are contained in the main Audit Guidance and Methodology area. Similarly, example letters and reports specific to smaller entities are included to supplement those in Templates and Letters.

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

Details of past updates are set out in the What's changed section 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