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UK Company Statistics Reconciliation Project
This project was commissioned by Corporate Law and Governance Directorate of BERR in October 2007. The research and analysis were undertaken by a team from the Office of National Statistics. The aim of the research was to assess and evaluate the number and type of UK companies across a range of data sources, to document the methodological and coverage differences between the different data sources and to create a dataset for further analysis, with supporting documentation. The conclusions of the research and analysis are set out in the attached paper, "BERR Executive Summary of UK Company Statistics Reconciliation Project ". Full analysis and more technical details can be found in the ONS paper "UK Company Statistics Reconciliation Project".
Directors' Views on Accounting and Auditing Requirements for SMEs
This research was commissioned by the Corporate Law and Governance Directorate of BERR in August 2007. The aims of the research were to investigate directors’ views on the present accounting and auditing requirements for SMEs in UK company law, and on the draft simplification proposals made by the European Commission in July 2007. Furthermore the research sought to identify changes in the financial reporting practices of companies that had participated in a previous study commissioned by the then DTI ("Directors' Views on the Exemption from the Statutory Audit" Jill Collis October 2003 URN 03/1342 ), which focused on issues in connection with raising the audit exemption thresholds.
Competition and Choice in the UK Audit Market an independent analysis of the audit market in the UK was published on 12th April 2006 by the DTI and Financial Reporting Council. The study considered the factors that contribute to the competitive environment for audit services to large listed companies in the UK. To view the report please click on the related documents on the right hand side of this page.
Companies Act Evaluation
"We will evaluate the impact of the new Companies Act over the next few years to ensure that the provisions of the Act are bringing the benefits and changes of behaviour that were anticipated and to identify any possible unintended consequences of the changes in the legislation. We are still formulating the exact methodology of the evaluation but it is expected that in the early stages we will be surveying companies to gauge awareness of changes in company law, especially amongst smaller companies, and to identify expected benefits. Later stages of the evaluation will focus in more detail on the impacts of the new legislation, the benefits which have accrued to companies of different size and nature, and any difficulties or uncertainties which might have arisen once the legislative changes have bedded down. During the course of the evaluation we will be consulting widely with companies of all sizes and other stakeholders."
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