We’ve spoken to plenty of businesses who tell us the same thing: they didn’t realise how much more collaborative their audit experience could be until they made a change.
If your current audit feels slow, stressful or transactional, you’re not alone – and switching auditor is far simpler than most SMEs expect.
Here’s a straightforward guide to the process, the timing, and what you need to think about.
Why switch auditor?
For most SMEs, the red flags are familiar:
- Service has slipped and deadlines are pushing dangerously close.
- Fees keep rising but the advice isn’t improving.
- You want a more responsive team who understands how your business works.
- You’re looking for a fresh pair of eyes on your numbers.
If any of that rings true, switching auditor can bring noticeable improvements in both service and confidence at year-end.
How does the switching process work?
- Choose your new auditor
Start with a conversation. A good firm will ask about your systems, year-end timetable and what hasn’t worked with your current auditor.
You will usually review a proposal and meet the partner who will look after you.
- Let your current auditor know
Once you’ve made your decision, you simply inform your outgoing auditor that you won’t be reappointing them for the next year.
This is normally done by email from the directors.
- Professional clearance
Your new auditor takes over here. They contact the old auditor to confirm there are no professional or ethical reasons they cannot accept the appointment. This is routine and almost always straightforward.
- Approve the appointment
Your board (or shareholders, depending on your structure) signs off the new appointment. For most SMEs, this is just a written resolution.
- Notify Companies House
Your new auditor can help file the required documents. It’s a quick online submission.
- Handover
Your outgoing auditor passes across the information the new firm needs. This is likely to include previous accounts, management letters, any key working papers.
A good incoming auditor will handle the handover without you needing to get stuck in the middle.
How long does switching auditor take?
Whilst the timing can vary, the process usually takes 1 – 3 weeks. The main variable is how quickly your current auditor responds to clearance and handover requests.
If you are close to a filing deadline, it’s still possible – but the earlier you start, the smoother it will be.
When’s the best time to switch auditor?
The ideal window is just after your year-end, once the previous accounts are signed and before audit planning for the new year begins. The benefits of switching in this window are:
- You are starting a fresh audit cycle.
- There’s no crossover with work already in progress.
- Your new auditor has time to get to know your systems timetable fieldwork and plan for any stocktakes.
That said, if you are mid-year and unhappy, you don’t have to wait. Plenty of businesses switch at other times – it just may require a bit more onboarding.
How can we help?
Your audit should give you clarity, not added pressure. If you are not getting the service or insight you expect, switching auditor can be one of the simplest ways to reset the relationship and lift the strain around year-end.
Having recently been named UK Audit Team of the Year, we have seen first-hand how the right approach can transform the experience for SMEs – with better communication, smoother planning and a team that is genuinely collaborative.
Our dedicated Audit Team has extensive experience of working with OMBs throughout the audit process and going beyond compliance to utilise the audit as a tool to better your business.
To find out how we can support you, contact Fred Norman or call 0161 905 1616.
Fred Norman
Director of Audit Compliance