See our views on why recent proposals to mandate the rotating of audit firms would significantly reduce the quality of audit and the reliability of financial reporting.

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We’ve recently seen many changes designed to enhance independence and objectivity. See our proposals for how we can build on the safeguards and reforms already in place.

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Some argue that allowing auditors to carry out any non-audit services for their audit clients weakens their independence, objectivity and professional scepticism. Here’s why we disagree.

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Healthy competition is good for the marketplace, but this should not be achieved through artificial intervention. See our views on competition in the audit market.

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Audit committees have a key role to play, and their role should be strengthened to help make them even more effective and to help their decision-making around reappointing auditors.

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Large, global companies require an audit firm of comparable size and scale. See our views on the EC's proposals to address the dominance of the Big Four firms.

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