Charity auditors league table

The firm named in the audit or independent-examination report of each analysed filing, grouped by normalised name (43,124filings 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 0.2% · going concern 4.4% · reserves below policy 9.3%. 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	Crowe U.K. LLP	644	1,648	0.1%	3.4%	14.6%
2	Azets Audit Services	470	863	0.5%	3.7%	9.7%
3	Haysmacintyre LLP	431	709	0.0%	1.3%	11.3%
4	Sayer Vincent LLP	413	1,106	0.0%	2.7%	12.7%
5	Moore Kingston Smith LLP	413	927	0.1%	2.9%	10.6%
6	HaysMac LLP	388	516	0.0%	4.1%	15.7%
7	Buzzacott LLP	352	672	0.1%	2.7%	15.8%
8	Saffery LLP	269	532	0.0%	2.6%	9.6%
9	Buzzacott Audit LLP	252	296	0.0%	5.4%	12.5%
10	TC Group	211	348	0.3%	2.9%	8.0%
11	RSM UK Audit LLP	190	443	0.0%	5.0%	10.2%
12	BDO LLP	179	354	0.0%	4.5%	7.1%
13	Xeinadin Audit Limited	169	258	0.4%	4.3%	15.1%
14	Godfrey Wilson Limited	155	366	0.0%	3.6%	12.6%
15	Kreston Reeves LLP	151	310	0.0%	3.9%	11.9%
16	Knox Cropper LLP	145	289	0.0%	1.7%	6.9%
17	Cohen Arnold	140	318	0.0%	5.7%	13.2%
18	Saffery Champness LLP	138	160	0.0%	0.6%	10.0%
19	none	132	150	0.0%	7.3%	1.3%
20	Price Bailey LLP	129	265	0.0%	4.9%	10.6%
21	Sumer Auditco Limited	122	175	1.1%	4.0%	17.1%
22	Mazars LLP	115	157	0.0%	1.3%	8.9%
23	Goldwins Limited	114	242	0.0%	1.7%	13.2%
24	UHY Hacker Young	112	209	1.4%	3.3%	6.7%
25	BHP LLP	109	242	0.0%	3.7%	13.2%
26	Menzies LLP	103	187	0.0%	5.3%	10.7%
27	Wenn Townsend	101	223	0.4%	2.2%	10.8%
28	Crowe UK LLP	99	184	0.0%	2.7%	10.9%
29	PricewaterhouseCoopers LLP	94	211	0.0%	6.2%	6.6%
30	Bishop Fleming LLP	93	157	0.0%	2.5%	5.7%
31	Mr Howard Schwalbe ACA	91	262	0.0%	6.9%	6.1%
32	Haines Watts	91	136	0.7%	5.1%	7.4%
33	Forvis Mazars LLP	89	152	0.0%	6.6%	9.9%
34	Peters Elworthy & Moore	87	196	0.0%	0.5%	11.2%
35	Blue Spire Limited	86	160	0.0%	2.5%	27.5%
36	Grant Thornton UK LLP	85	172	0.0%	1.7%	9.9%
37	Cooper Parry Group Limited	83	161	0.0%	3.1%	10.6%
38	Independent Examiners Ltd	81	138	0.0%	1.4%	2.9%
39	Critchleys Audit LLP	80	136	0.0%	1.5%	8.1%
40	KPMG LLP	79	190	0.0%	4.2%	2.1%
41	Jacob Cavenagh & Skeet	78	130	0.0%	3.8%	10.0%
42	PKF Francis Clark	77	172	0.0%	3.5%	11.6%
43	Shaw Gibbs (Audit) Limited	76	128	0.0%	1.6%	10.9%
44	Mitchell Charlesworth (Audit) Limited	71	123	2.4%	3.3%	7.3%
45	Beever and Struthers	69	146	0.0%	5.5%	11.0%
46	Venitt and Greaves	67	186	0.0%	16.1%	8.6%
47	Dains Audit Limited	66	131	0.0%	1.5%	6.1%
48	Stewardship	63	134	0.0%	4.5%	5.2%
49	Burton Sweet Limited	63	139	0.0%	4.3%	5.8%
50	Larking Gowen LLP	62	128	0.0%	3.9%	10.9%
51	Streets Audit LLP	61	102	0.0%	4.9%	21.6%
52	Lovewell Blake LLP	60	143	0.0%	0.0%	15.4%
53	Bevan Buckland LLP	60	129	0.8%	3.9%	7.8%
54	Gravita Audit Oxford LLP	57	64	0.0%	1.6%	18.8%
55	Westcotts (SW) LLP	57	86	0.0%	1.2%	2.3%
56	Deloitte LLP	57	126	0.0%	6.3%	5.6%
57	WR Partners	53	95	0.0%	5.3%	13.7%
58	Sugarwhite Meyer Accountants Ltd	52	160	0.0%	3.1%	9.4%
59	Mercer & Hole LLP	50	106	0.0%	0.0%	6.6%
60	HW Fisher LLP	50	75	0.0%	4.0%	9.3%
61	Bishop Fleming Audit Limited	49	49	0.0%	2.0%	8.2%
62	Kreston Reeves Audit LLP	49	49	0.0%	14.3%	4.1%
63	BK Plus Audit Limited	48	62	0.0%	3.2%	12.9%
64	Armstrong Watson Audit Limited	47	80	1.3%	7.5%	10.0%
65	Goodman Jones LLP	47	119	0.0%	2.5%	16.8%
66	Sumer Audit	46	69	0.0%	1.4%	11.6%
67	Azets	46	83	0.0%	3.6%	10.8%
68	Hawsons Chartered Accountants	46	98	1.0%	7.1%	14.3%
69	PKF Littlejohn LLP	45	100	0.0%	2.0%	9.0%
70	Griffin Stone Moscrop & Co	44	99	0.0%	2.0%	10.1%
71	MHA Moore and Smalley	44	55	0.0%	0.0%	9.1%
72	Chariot House Limited	43	88	0.0%	5.7%	12.5%
73	Hazlewoods LLP	43	86	0.0%	8.1%	11.6%
74	Albert Goodman LLP	43	86	0.0%	2.3%	12.8%
75	Nyman Libson Paul LLP	42	84	0.0%	1.2%	9.5%
76	PEM Audit Limited	39	39	5.1%	2.6%	20.5%
77	Haffner Hoff Ltd	39	72	0.0%	12.5%	20.8%
78	Martin+Heller	39	94	0.0%	1.1%	3.2%
79	Richard Place Dobson Services Limited	39	70	1.4%	11.4%	10.0%
80	MHA MacIntyre Hudson	38	39	2.6%	0.0%	0.0%
81	Melinek Fine LLP	38	96	0.0%	8.3%	13.5%
82	Warner Wilde	37	92	0.0%	1.1%	5.4%
83	Caladine Limited	37	68	1.5%	1.5%	4.4%
84	BKL Audit LLP	37	61	0.0%	0.0%	6.6%
85	UNW LLP	36	80	0.0%	3.8%	12.5%
86	Robson Laidler Accountants Limited	35	55	0.0%	3.6%	5.5%
87	RSM UK Tax and Accounting Limited	35	71	0.0%	0.0%	25.4%
88	Morris Crocker Limited	35	49	0.0%	6.1%	6.1%
89	Wyatt & Co Chartered Accountants	34	78	1.3%	0.0%	2.6%
90	UHY Ross Brooke	34	68	0.0%	10.3%	14.7%
91	CLA Evelyn Partners Limited	33	48	0.0%	2.1%	10.4%
92	Slade & Cooper Limited	33	86	0.0%	2.3%	10.5%
93	The Rowleys Partnership Ltd	33	69	0.0%	0.0%	15.9%
94	Raffingers LLP	33	70	1.4%	8.6%	35.7%
95	Sheen Stickland	32	58	0.0%	0.0%	3.4%
96	Knight Goodhead Limited	32	56	0.0%	5.4%	7.1%
97	Lindeyer Francis Ferguson Limited	30	59	0.0%	6.8%	10.2%
98	Edmund Carr LLP	30	78	0.0%	1.3%	9.0%
99	Knill James LLP	30	39	0.0%	2.6%	5.1%
100	Glazers	29	60	0.0%	11.7%	11.7%
101	Smailes Goldie	29	57	1.8%	3.5%	7.0%
102	Ensors Accountants LLP	29	55	1.8%	7.3%	9.1%
103	Champion Accountants LLP	28	51	2.0%	0.0%	9.8%
104	Moore (South) LLP	28	47	0.0%	4.3%	10.6%
105	Haffner Hoff Auditors Ltd	27	36	0.0%	19.4%	11.1%
106	Myrus Smith	27	33	0.0%	0.0%	12.1%
107	Burgess Hodgson LLP	27	47	0.0%	0.0%	2.1%
108	Independent Examiner	27	31	0.0%	16.1%	19.4%
109	Blick Rothenberg Audit LLP	27	64	0.0%	4.7%	10.9%
110	Perrys Audit Limited	26	47	0.0%	4.3%	6.4%
111	Fletcher & Partners	26	45	0.0%	0.0%	2.2%
112	David Goldberg, FCA DChA	26	62	0.0%	12.9%	17.7%
113	James Cowper Kreston Audit	26	38	0.0%	2.6%	2.6%
114	Third Sector Accountancy Limited	26	54	0.0%	3.7%	9.3%
115	McCabe Ford Williams	25	43	0.0%	16.3%	11.6%
116	Begbies Chartered Accountants	25	55	0.0%	3.6%	12.7%
117	Field Sullivan Limited	25	39	0.0%	0.0%	0.0%
118	SCB (Accountants) Ltd	25	48	2.1%	6.3%	10.4%
119	HW Fisher Audit	25	33	0.0%	9.1%	9.1%
120	Thomas Coombs Limited	25	45	0.0%	2.2%	11.1%
121	Gerald Edelman LLP	24	51	0.0%	0.0%	5.9%
122	Kendall Wadley LLP	24	59	0.0%	1.7%	3.4%
123	Lopian Gross Barnett & Co	24	52	0.0%	1.9%	3.8%
124	Ernst & Young LLP	24	53	0.0%	7.5%	18.9%
125	Alliotts LLP	24	43	0.0%	2.3%	18.6%
126	HPH, Chartered Accountants	24	56	0.0%	0.0%	30.4%
127	Hillier Hopkins LLP	24	59	0.0%	3.4%	10.2%
128	Hartley Fowler LLP	24	46	0.0%	2.2%	2.2%
129	Kinnair Associates Limited	23	53	0.0%	1.9%	20.8%
130	Landau Morley LLP	23	60	0.0%	6.7%	16.7%
131	A C Mole	23	38	0.0%	0.0%	10.5%
132	B Olsberg & Co	23	68	0.0%	35.3%	0.0%
133	Wright Vigar Limited	23	52	0.0%	3.8%	19.2%
134	SB Audit LLP	23	24	0.0%	0.0%	16.7%
135	unclear	23	23	0.0%	8.7%	4.3%
136	ACCOUNTANCY COMPLIANCE SOLUTIONS (UK) LIMITED	23	63	4.8%	0.0%	6.3%
137	Chater Allan LLP	22	53	0.0%	0.0%	5.7%
138	S&W Audit	22	22	0.0%	4.5%	22.7%
139	MC Audit Limited	22	23	0.0%	4.3%	4.3%
140	DJH Audit Limited	21	27	0.0%	11.1%	18.5%
141	Saint & Co.	21	58	0.0%	0.0%	24.1%
142	Moore	21	28	0.0%	7.1%	0.0%
143	Harrison Beale & Owen Limited	21	35	0.0%	0.0%	8.6%
144	Haines Watts North East Audit LLP	20	21	0.0%	0.0%	0.0%
145	Myers Clark	20	45	0.0%	11.1%	6.7%
146	Sarah Crispin	20	28	0.0%	14.3%	7.1%
147	Berringers LLP	20	37	0.0%	8.1%	5.4%
148	Francis Clark LLP	20	38	0.0%	0.0%	2.6%
149	Fawcetts LLP	20	38	0.0%	2.6%	5.3%
150	Brindley Goldstein Limited	20	31	0.0%	0.0%	9.7%