Policy paper

Restoring trust in audit and corporate governance: CMA response

The CMA has published its response to the Department for Business, Energy and Industrial Strategy’s White Paper on restoring trust in audit and corporate governance.

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The Competition and Markets Authority (CMA) has responded to the Government’s White Paper on restoring trust in audit and corporate governance.

The response welcomes many of the proposals in the White Paper, which will help to address concerns raised by the CMA in its audit market study, and to restore healthy competition to the audit market.

The response also highlights a number of considerations that the Government should take into account as it takes forward reforms to the audit market. These include the need to take an ambitious approach to the shared audit model, and the importance of reserve powers to implement full structural separation of audit and consultancy work, if the current proposals fail to deliver necessary improvements to the quality of audits.

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Published 24 August 2021

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