Every audit service, delivered independently by Jelveh
TaxDigit advises on accounting and tax. When a company or group needs an audit or independent assurance, that work is carried out by Jelveh Audit & Assurance, a firm of registered auditors with ACCA (audit register no. 5624774) that works in alliance with TaxDigit.
Clients get audit and advice from two firms that know each other’s work, on one timetable, with clear independence lines between them. Each service below is provided by Jelveh, and links to the full details on jelveh.co.uk.

Audit and assurance services provided by Jelveh

Statutory audit · via Jelveh
Companies Act audits to ISA (UK)- Who it is for
- UK companies above two of the three audit thresholds (turnover over £15m, balance sheet total over £7.5m, more than 50 employees, for periods starting on or after 6 April 2025), and companies that cannot take the exemption, such as public companies and many regulated firms.
- What is included
- An independent audit opinion on accounts prepared under FRS 102, FRS 101 or UK-adopted IFRS: planning and risk assessment, testing, a clear management letter and reporting to the directors or audit committee.

International group audits · via Jelveh
Group and component audits under ISA (UK) 600- Who it is for
- UK subsidiaries and branches of overseas groups, UK-headed groups with operations abroad, and overseas group auditors who need a UK component auditor.
- What is included
- Statutory audits of UK subsidiaries, component audits and reporting packs to group instructions (including IFRS and US GAAP group packs), and coordination with the group auditor on one timetable.

Large group reporting assurance · via Jelveh
Independent assurance over the data behind large-group returns- Who it is for
- Groups in scope of Pillar Two, country-by-country reporting, public CbCR, the International Controlled Transactions Schedule or CBAM, whose boards or overseas parents want independent comfort over the numbers.
- What is included
- Agreed-upon procedures and assurance engagements over the data that feeds these returns. Where TaxDigit has prepared a return, Jelveh does not give assurance over it, so independence is never in question.

Sustainability assurance · via Jelveh
Readiness reviews and limited assurance over sustainability data- Who it is for
- Companies publishing climate and sustainability information in their annual report, preparing for UK Sustainability Reporting Standards, or answering data requests from customers, lenders and investors.
- What is included
- Reporting readiness reviews and limited assurance over greenhouse gas and other sustainability metrics, carried out under ISAE (UK) 3000 and ISAE 3410.

Internal audit, risk and controls · via Jelveh
Provision 29, internal controls and internal audit- Who it is for
- Boards applying the UK Corporate Governance Code, including the Provision 29 declaration on material controls for periods beginning on or after 1 January 2026, and large private companies strengthening their controls.
- What is included
- Controls framework reviews, testing of material controls, co-sourced or outsourced internal audit, and reports the board can rely on.

Voluntary audits · via Jelveh
Audits for companies below the audit thresholds- Who it is for
- Smaller and growing companies whose lenders, investors, buyers or grant funders ask for audited accounts, and companies whose members holding at least 10% of the shares require an audit under section 476 of the Companies Act 2006.
- What is included
- Full voluntary audits, review engagements, agreed-upon procedures, independent examinations and specialist reports such as service charge, grant and royalty reports.

Sector and specialist audits · via Jelveh
Audits with their own rulebook- Who it is for
- Charities, academy trusts, housing associations, pension schemes, payment and e-money institutions needing an FCA safeguarding audit, and organisations needing grant certificates such as Horizon Europe certificates on financial statements.
- What is included
- Audits and reports prepared to each sector’s own framework and regulator requirements, with the timetable agreed at the start.
From first question to signed opinion
Questions about audit through Jelveh
Does TaxDigit carry out audits?
No. Statutory audits, group audits and assurance engagements are carried out by Jelveh Audit & Assurance, a firm of registered auditors with ACCA (audit register no. 5624774). TaxDigit is an independent accounting and tax advisory firm that works in alliance with Jelveh.
Who is Jelveh Audit & Assurance?
Jelveh is a UK audit firm with offices in London and Guildford. It audits large UK companies, UK subsidiaries of overseas groups and growing companies, and provides voluntary audits, sector audits and sustainability assurance. Its senior people lead every engagement.
Does my company need an audit?
For periods starting on or after 6 April 2025, a company usually needs an audit if it exceeds two of these three limits: turnover of £15m, a balance sheet total of £7.5m and 50 employees. Some companies need an audit whatever their size, such as public companies and many regulated firms. Jelveh confirms what applies before quoting.
Can TaxDigit still look after my tax if Jelveh audits my company?
Often yes, within the limits of the FRC Ethical Standard. Because the two firms work closely together, they apply the independence rules as if they were one network, and check which services can be provided before any engagement starts.
Can a small company choose to have an audit?
Yes. Many smaller companies choose a voluntary audit because a lender, investor, buyer or grant funder asks for one. Members holding at least 10% of the shares can also require an audit under section 476 of the Companies Act 2006.
Reviewed by Amir Rafiei, TaxDigit. Last reviewed 11 November 2026. Audit thresholds from the Companies Act 2006 as amended for periods beginning on or after 6 April 2025.
