Speak to Brayan & Spencer Associates Before You Assume Either Way At Brayan and Spencer Associates, our team of Accountants and Tax Advisers in London has been working through exactly this question with clients since the April 2025 threshold change took effect. As a firm registered as auditors with the ACCA, we can confirm your company's actual position under the new rules and advise honestly on whether exemption or a voluntary audit is the right call for your circumstances. Get in touch through www.bsassociate.co.uk or call 0207 183 5956 to have your position reviewed properly.