ERB is able to offer auditing services through our sister firm Anstey Bond LLP, which is a registered auditor in the UK. A UK Company must have an audit if at any time in the financial year it has been: –      a public company (unless it is dormant) –      a subsidiary company (unless it qualifies for an exception) –      an authorized insurance company or carrying out insurance market activity –      involved in banking or issuing e-money –       Markets in Financial Instruments Directive (MiFID) investment firm or an Undertakings for Collective Investment in Transferable Securities (UCITS) management company –      a corporate body and its shares have been traded on a regulated market in a European state –      a company registered with Financial Conduct Authority (FCA) The company may qualify for an audit exemption if it has at least 2 of the following: –      an annual turnover of no more than £6.5 million gross –      assets worth no more than £3.26 million gross –      50 or fewer employees on average

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