Charity auditors league table

The firm named in the audit or independent-examination report of each analysed filing, grouped by normalised name (116,368 filings name a firm). Rates are the share of that firm’s client filings with a qualified opinion, a going-concern disclosure, or reserves below the client’s own policy. Corpus baseline: qualified 0.3% · going concern 4.2% · reserves below policy 8.3%. Firms are listed with 10+ client charities; a high rate can reflect a firm’s client mix (many small or struggling charities) as much as its rigour.

Clients of Moore Kingston Smith LLP

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#	Firm (as named in accounts)	Charities	Filings	Qualified	Going concern	Reserves below policy
1	Azets Audit Services	828	1,891	0.2%	3.6%	9.8%
2	Crowe U.K. LLP	792	2,305	0.1%	3.6%	15.1%
3	TC Group	664	1,056	0.5%	3.3%	8.2%
4	HaysMac LLP	565	817	0.0%	4.0%	15.2%
5	Moore Kingston Smith LLP	551	1,468	0.1%	2.7%	11.3%
6	Haysmacintyre LLP	526	1,131	0.0%	1.3%	13.0%
7	none	519	545	0.0%	4.8%	3.3%
8	Sayer Vincent LLP	475	1,471	0.0%	2.9%	12.6%
9	Buzzacott LLP	404	982	0.1%	2.5%	15.0%
10	Buzzacott Audit LLP	388	467	0.0%	4.7%	14.3%
11	Saffery LLP	381	818	0.0%	2.3%	11.5%
12	Xeinadin Audit Limited	307	612	0.5%	2.8%	12.3%
13	Godfrey Wilson Limited	298	630	0.0%	3.8%	12.1%
14	Independent Examiners Ltd	288	402	0.2%	2.5%	3.2%
15	Kreston Reeves LLP	284	583	0.0%	3.8%	12.2%
16	BDO LLP	266	546	0.0%	4.2%	6.2%
17	Knox Cropper LLP	259	614	0.3%	2.3%	7.7%
18	Saffery Champness LLP	250	313	0.3%	0.6%	10.9%
19	Community Accounting Plus	246	302	0.0%	6.6%	7.9%
20	RSM UK Audit LLP	225	619	0.0%	4.5%	10.2%
21	Stewardship	224	330	2.1%	3.3%	6.7%
22	Price Bailey LLP	222	477	0.2%	3.8%	9.9%
23	Goldwins Limited	218	493	0.2%	1.4%	12.8%
24	Menzies LLP	201	322	0.0%	5.9%	12.7%
25	UHY Hacker Young	197	403	0.7%	3.2%	5.5%
26	Wenn Townsend	196	444	0.2%	3.2%	11.7%
27	Westcotts (SW) LLP	196	331	0.3%	1.2%	7.6%
28	Blue Spire Limited	188	330	0.0%	2.7%	19.1%
29	Sumer Auditco Limited	178	284	0.7%	3.2%	13.4%
30	Cohen Arnold	172	507	0.0%	6.3%	11.4%
31	Mr Howard Schwalbe ACA	170	398	0.0%	6.8%	7.0%
32	Burton Sweet Limited	166	315	0.0%	4.1%	8.6%
33	Lovewell Blake LLP	165	323	0.0%	1.9%	12.4%
34	Gravita Audit Oxford LLP	159	191	0.0%	0.5%	13.1%
35	Larking Gowen LLP	155	287	0.0%	4.9%	11.1%
36	Mazars LLP	154	261	0.0%	2.7%	9.6%
37	Grant Thornton UK LLP	152	271	0.4%	1.8%	8.1%
38	BK Plus Limited	147	168	0.0%	3.6%	11.9%
39	Bevan Buckland LLP	147	271	0.4%	5.2%	7.0%
40	BHP LLP	145	347	0.0%	3.5%	11.8%
41	Haines Watts	140	247	0.4%	3.2%	8.9%
42	Caladine Limited	139	226	0.4%	1.8%	7.1%
43	Peters Elworthy & Moore	134	300	0.3%	2.7%	13.3%
44	Shaw Gibbs (Audit) Limited	133	249	0.4%	3.2%	12.4%
45	Forvis Mazars LLP	132	240	0.0%	5.4%	10.4%
46	West Yorkshire Community Accountancy Service CIO	128	138	1.4%	2.9%	7.2%
47	Bishop Fleming LLP	125	306	0.0%	2.9%	9.5%
48	Dains Audit Limited	122	277	0.0%	1.1%	5.8%
49	Crowe UK LLP	118	248	0.0%	5.2%	12.1%
50	Warner Wilde Limited	118	205	0.5%	4.4%	5.9%
51	PKF Francis Clark	116	307	0.0%	2.6%	10.7%
52	Cooper Parry Group Limited	115	270	0.0%	3.3%	11.1%
53	Albert Goodman LLP	112	204	0.5%	3.9%	13.2%
54	BK Plus Audit Limited	111	194	0.5%	6.2%	13.4%
55	WR Partners	111	244	0.0%	3.7%	8.6%
56	PricewaterhouseCoopers LLP	110	292	0.0%	6.5%	5.8%
57	Mitchell Charlesworth (Audit) Limited	109	246	1.2%	3.7%	12.2%
58	Monahans	106	131	0.8%	7.6%	11.5%
59	Venitt and Greaves	104	277	0.0%	12.6%	9.7%
60	Griffin Stone Moscrop & Co	104	213	0.0%	1.4%	10.8%
61	KPMG LLP	103	256	0.0%	3.5%	1.6%
62	Critchleys Audit LLP	102	241	0.0%	0.8%	7.9%
63	Azets	102	179	0.0%	4.5%	7.3%
64	Slade & Cooper Limited	98	185	0.0%	3.2%	13.0%
65	Richard Place Dobson Services Limited	97	173	0.6%	5.8%	12.1%
66	Bishop Fleming Audit Limited	97	101	0.0%	3.0%	12.9%
67	Hazlewoods LLP	96	194	0.0%	7.2%	9.3%
68	Beever and Struthers	95	216	0.0%	4.2%	8.8%
69	Jacob Cavenagh & Skeet	94	212	0.0%	2.8%	10.4%
70	MHA MacIntyre Hudson	94	101	1.0%	1.0%	9.9%
71	Mercer & Hole LLP	94	208	0.0%	0.5%	7.2%
72	Streets Audit LLP	91	215	0.0%	4.2%	20.5%
73	Knight Goodhead Limited	88	169	0.0%	3.0%	11.2%
74	Field Sullivan Limited	85	147	0.0%	6.8%	8.8%
75	Francis Clark LLP	85	137	0.0%	2.9%	5.1%
76	Melinek Fine LLP	83	180	0.0%	6.1%	9.4%
77	Kreston Reeves Audit LLP	83	84	0.0%	9.5%	3.6%
78	Morris Crocker	82	148	0.0%	4.1%	5.4%
79	Seven Hills Accountants Limited	81	98	1.0%	7.1%	11.2%
80	Wyatt & Co Chartered Accountants	79	152	0.7%	0.0%	5.3%
81	unclear	79	79	0.0%	5.1%	2.5%
82	Chariot House Limited	79	178	0.0%	3.4%	12.9%
83	Sugarwhite Meyer Accountants Ltd	79	222	0.0%	3.2%	10.8%
84	RSM UK Tax and Accounting Limited	79	147	0.0%	2.0%	17.0%
85	FRESH FIRE ORGANISATION	79	88	0.0%	0.0%	10.2%
86	UHY Ross Brooke	79	158	0.0%	6.3%	9.5%
87	Xeinadin	78	86	0.0%	3.5%	8.1%
88	Dodd & Co Limited	76	99	0.0%	3.0%	7.1%
89	James Cowper Kreston	76	109	0.0%	0.9%	6.4%
90	McCabe Ford Williams	76	132	0.0%	9.1%	8.3%
91	Kingston Burrowes Audit Ltd	75	95	0.0%	1.1%	9.5%
92	Castle View Accounting Ltd	75	97	1.0%	1.0%	8.2%
93	Nyman Libson Paul LLP	75	157	0.0%	3.2%	12.7%
94	Deloitte LLP	74	181	0.0%	3.9%	3.9%
95	Robson Laidler Accountants Limited	73	160	0.0%	3.1%	8.8%
96	BKL Audit LLP	72	139	0.0%	1.4%	5.0%
97	Counterculture Partnership LLP	72	85	0.0%	4.7%	10.6%
98	Goodman Jones LLP	72	178	0.0%	3.4%	16.3%
99	Hawsons Chartered Accountants	71	180	0.6%	4.4%	15.0%
100	Lindeyer Francis Ferguson Limited	70	140	0.0%	5.0%	7.1%
101	HW Fisher LLP	69	122	0.0%	3.3%	11.5%
102	Moore (South) LLP	69	145	0.0%	4.8%	8.3%
103	Sumer Audit	69	121	0.8%	2.5%	9.9%
104	Shaw Gibbs Limited	66	81	0.0%	2.5%	3.7%
105	Saint & Co	66	129	0.8%	3.9%	16.3%
106	Mitchell Charlesworth	65	80	0.0%	1.3%	2.5%
107	Prentis & Co LLP	65	111	0.0%	5.4%	9.9%
108	Community360	64	82	0.0%	7.3%	3.7%
109	S&W Audit	64	65	0.0%	4.6%	10.8%
110	Carpenter Box	64	80	0.0%	2.5%	8.8%
111	Hillier Hopkins LLP	63	118	0.0%	3.4%	7.6%
112	Fletcher & Partners	63	126	0.0%	1.6%	5.6%
113	Smailes Goldie	62	139	0.7%	1.4%	7.9%
114	Kendall Wadley LLP	62	131	0.0%	1.5%	7.6%
115	Third Sector Accountancy Limited	62	104	0.0%	3.8%	14.4%
116	Wright Vigar Limited	62	121	0.0%	5.0%	18.2%
117	HPH, Chartered Accountants	62	112	0.0%	2.7%	21.4%
118	MHA Moore and Smalley	62	106	0.0%	0.0%	8.5%
119	Edmund Carr LLP	62	141	0.0%	1.4%	11.3%
120	Armstrong Watson Audit Limited	62	151	0.7%	6.6%	10.6%
121	Armstrong Watson LLP	62	78	2.6%	3.8%	6.4%
122	CLA Evelyn Partners Limited	61	87	0.0%	1.1%	5.7%
123	PEM Audit Limited	61	64	3.1%	1.6%	14.1%
124	Lewis Brownlee (Chichester) Limited	61	72	0.0%	4.2%	16.7%
125	JCS Accountants Limited	61	76	0.0%	0.0%	5.3%
126	Perrys Audit Limited	59	109	0.0%	1.8%	4.6%
127	Charity Assist Accountants Ltd	59	103	3.9%	0.0%	12.6%
128	London Accounting Group Ltd	58	59	0.0%	8.5%	10.2%
129	Duncan & Toplis Limited	58	76	0.0%	5.3%	6.6%
130	Fawcetts LLP	57	108	0.0%	3.7%	13.9%
131	Jane Ascroft FCA MA (Cantab)	57	74	0.0%	4.1%	5.4%
132	Griffin Chartered Accountants	56	82	0.0%	3.7%	8.5%
133	PKF Littlejohn LLP	55	167	0.0%	3.6%	6.6%
134	Champion Accountants LLP	55	131	0.8%	3.8%	16.0%
135	Begbies Chartered Accountants	53	112	0.0%	6.3%	8.9%
136	Sheen Stickland	53	111	0.0%	0.0%	5.4%
137	Ashmole & Co	53	98	0.0%	8.2%	9.2%
138	Scrutton Bland Limited	53	60	0.0%	1.7%	6.7%
139	Tunji Ogedengbe	52	79	0.0%	1.3%	6.3%
140	Berringers LLP	51	98	0.0%	8.2%	9.2%
141	Whitings LLP	51	84	0.0%	3.6%	4.8%
142	Verdant Accountants Limited	51	73	0.0%	4.1%	1.4%
143	Gibbons Mannington & Phipps LLP	50	68	0.0%	7.4%	8.8%
144	Williams Denton Cyf	50	87	0.0%	11.5%	10.3%
145	Rogers Spencer	50	104	1.0%	8.7%	10.6%
146	Independent Examiner	50	55	0.0%	9.1%	10.9%
147	The Rowleys Partnership Ltd	50	117	0.0%	0.0%	13.7%
148	DJH Audit Limited	50	65	0.0%	6.2%	15.4%
149	Thomas Coombs Limited	50	103	0.0%	1.9%	10.7%
150	UNW LLP	49	138	0.0%	2.2%	11.6%