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Audit Law covers the supervision and conduct of statutory audits for organisations, including corporate entities required to have their financial statements independently examined under company and charity law. A solicitor in this area advises on assembling and presenting audit evidence, engages with audit committees, drafts and negotiates audit engagement letters, addresses auditor-entity disputes, and supports compliance with reporting standards and regulator expectations. It also covers governance implications of audit findings and remedial actions to address identified controls weaknesses.
Audits hinge on standards, thresholds and regulatory schemes such as the Companies Act 2006, the Audit Regulations and Financial Reporting standards. A solicitor handles engagement terms, regulatory correspondence, coordination with auditors, and the interplay between governance requirements, risk management and financial reporting deadlines. They also assist with enforcing audit recommendations and navigating disputes over audit scope or findings.
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