Auditor transition

Auditor transition

Pulse survey on experiences of auditor transition


Associate Partner

KPMG in the UK


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Regular audit tendering and rotation is now a reality with over 75% of FTSE350 tenders leading to a change of auditor in the last three years. Transitioning from one auditor to another is now commonplace, but does the incoming auditor deliver on the promises made during the tender process? Does the outgoing auditor continue to deliver the same service quality in their final year? And are companies well prepared for the transition? 

We surveyed 32 FTSE350 audit committee chairs who had changed auditors as a result of a tender during the last three years. We asked questions about the transition process, handover from one auditor to another, impact on the business, the degree to which tender ‘promises’ had been delivered and the challenges of transition. 

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UK Audit Committee Institute

UK Audit Committee Institute

The Audit Committee Institute provides audit committee members with professional development, resources and access to a community of professionals.

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