Audit & Assurance Services

As Registered Auditors providing Audit & Assurance Services in Central Scotland, our role is to assist you and provide expert advice whilst helping you meet your audit obligations.

Our team provides expert advice and offers you greater insight into the way your organisation functions, and where improvements can be made to help your business grow and prosper.

Statutory Audit Services

Our statutory audit and assurance services are provided to different types of organisations who are subject to statutory audit, in line with government guidance or who are governed by the regulations of various professional bodies. We provide audit services to stand-alone companies, groups, subsidiaries with overseas parents, and those in the charity and not-for-profit sector.

Voluntary Audit Services

Our voluntary audit service provides the same benefit as a statutory audit. This is particularly useful if your business or charity is run by a management team, or if you are considering selling your business or are looking for investment.

Audit Thresholds

The UK has updated its audit thresholds, taking effect from 6 April 2025. Please review the full Audit Threshold Summary to find out more.

Scottish Charity Audit Threshold

In Scotland, charities must adhere to specific audit thresholds. Please visit our Charity page to find out more details.

Our Audit Service is Here for All Your Audit and Assurance Needs in Scotland

If you have an audit requirement or query, please contact one of our Audit Partners noted below or complete our online contact form.

We put you at the centre of our audit approach:

Our responsive approach is aligned to your needs and designed to help you identify and mitigate the key challenges and risks in your business, navigate the ever-changing regulatory landscape, and keep your business on track.

How Our Audit Approach Can Benefit You

  • Explore our Accounting Services to complement your audit needs.
  • Learn more about our Tax Services for comprehensive financial management.
  • Discover how our Consulting Services can provide strategic insights for your business.

Frequently Asked Questions About Audit & Assurance Services

What is an audit?

An audit is an official examination of an organisation’s accounts and financial reports, typically conducted annually by an independent party.

Why is an audit important?
Audits ensure financial integrity and compliance within an organisation, helping to identify any discrepancies or areas for improvement.
What are the auditing requirements in the UK?
The Companies Act 2006 governs auditing requirements in the UK, setting out provisions for the appointment, rights, and duties of auditors, as well as audit thresholds for different types of companies.
Who needs to have an audit?
Public limited companies (PLCs) must appoint an auditor each year to scrutinise annual accounts. Private limited companies may also need an audit unless they qualify for exemptions3.
What are the rights and duties of auditors?
Auditors have the right to attend general meetings and receive meeting notices, and they have the duty to carry out the audit in accordance with auditing standards and report any non-compliance to shareholders.
What is the audit process?
The audit process involves planning, fieldwork, and reporting. It starts with defining the audit’s objectives and scope, followed by gathering necessary documents, conducting fieldwork to scrutinise financial transactions, and finally, reporting the findings2.
What are the recent changes to UK audit regulations?
Recent changes include updates to the eligibility criteria for auditors, recognition of certain overseas audit qualifications, and amendments to professional development requirements
Is there a register of auditors in the UK?
Yes, there is a register of auditors in the UK. The Financial Reporting Council (FRC) maintains the UK Register of Statutory Auditors, which includes details of statutory auditors and audit firms operating in England, Wales, Scotland, and Northern Ireland. This register is searchable and provides information on Recognised Supervisory Bodies (RSBs) and registered firms and individuals1.
What are the Audit Thresholds?

Please review the full details of the audit threshold summary here: click here

“Having been an auditor, I know how intrusive audits can be. Thomson Cooper was the opposite—open, receptive, and keen to understand our business. Their approach made the audit smooth and pragmatic. They engaged in our language, worked to our timelines, and made the process efficient and stress-free. As a busy Finance Manager, I couldn’t ask for a better experience.”

Douglas Gray, Finance Manager, COSLA (membership organisation)

“Thomson Cooper has been our auditor for many years. They consistently deliver a first-class service—on time, to a high standard, and with a personal, professional approach.”

Sandy Burgess, Chief Executive, SMTA (membership organisation)

“Südzucker United Kingdom have found the team at Thomson Cooper to be efficient, professional, and collaborative. They took the time to understand our operations, provided clear and actionable insights, and ensured our compliance with the highest standards. We value their partnership and highly recommend their services to any organisation seeking reliable auditing support.”

Südzucker – United Kingdom

“We’ve just completed our first audit with Thomson Cooper. The process was smooth, communication was clear, and the team was professional and helpful throughout. I highly recommend them.”

Gael Drummond, Deputy CEO, First Port for Social Entrepreneurs Scotland (charity)

“Our first audit felt daunting, but Thomson Cooper made it manageable. They were supportive, professional, and friendly throughout. Their diligence and guidance gave us confidence. I’d gladly recommend them.”

Eloise Brakefield, Operations Manager, Recyke-a-bike (charity)

“I was nervous about changing auditors after 14 years, but Thomson Cooper exceeded expectations. Their clear communication, expert advice, and helpful attitude made it our best audit experience ever. We were supported throughout and always kept informed.”

Linda Connelly, Office Manager, New Directions West Lothian (charity)

Who to talk to

alan mitchell thomosn cooper

Alan Mitchell

Managing Partner

01383 628800 Email me

Alan is our Managing Partner. He utilises his wealth of experience and knowledge to support the growth and strategic development of the firm.

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Sharon Collins

Partner

01383 628800 Email me

Sharon is our Head of Audit. She has over 30 years’ experience of working with a diverse range of commercial and not-for-profit organisations.

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Fiona Haro

Partner

01383 628800 Email me

Fiona is our Head of Charities and Not-for-profit team. Fiona has significant expertise in independent examination and statutory audit within the charity sector.

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Latest News & Articles

Audit thresholds have increased

Audit thresholds have increased

In a move to ease the reporting burden on UK companies, the UK Government have announced a series of deregulatory changes.   Applicable for accounting periods commencing on or after 6 April 2025, the changes will see existing company size thresholds rise by 50%.

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Jacqueline Whyte Gains RI Status

Jacqueline Whyte Gains RI Status

We are pleased to announce that Jacqueline Whyte, Director of Audit,has gained Responsible Individual (RI) status. This means that the firm now has five RIs conducting regulated audit work for clients in the public, private and not-for-profit sectors throughout Scotland.

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