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Statutory audit services market investigation

Date of referral: 21.10.11 Statutory deadline: 20.10.13

Email: auditors@cc.gsi.gov.uk

Submissions

Parties	Date published
AFME Position Paper (PDF, 148 Kb)	05.09.12
Allen-Jones, Charles (PDF, 1.2 Mb)	09.12.11
Audit Commission (PDF, 18 Kb) Letter dated 6 September 2011 to the OFT (PDF, 33 Kb) Extract from Standing Guidance (PDF, 22 Kb)	28.11.11
Aviva Investors Evidence to House of Lords Economic Affairs Select Committee (PDF, 280 Kb) Supplementary note to House of Lords Economic Affairs Select Committee (PDF, 34 Kb)	28.11.11
BDO Comments on Deloitte’s Audit Pricing Analysis (PDF, 28 Kb) Further Submission: Report prepared by LSE Enterprise for BDO Stoy Hayward LLP (PDF, 317 Kb) LLP initial submission (PDF, 403 Kb) LLP further submission (PDF, 617 Kb) Response to Deloitte's marketing and financial questionnaire summary (PDF, 1.3 Mb) Response to Professor Beatties Literature Review (PDF, 43 Kb) Comments on PwC Response to Third Party Submissions (PDF, 712 Kb) BDO comments on third party responses to working papers (PDF, 580 Kb) Working papers submission (PDF, 551 Kb) Additional comments in relation to profitability (PDF, 19 Kb)	31.05.12 18.05.12 24.11.11 02.12.11 31.05.12 25.06.12 14.08.12 20.12.12 25.02.13
Cardiff Business School (PDF, 18 Kb)	28.11.11
Deloitte Deloitte LLP (PDF, 408 Kb) Amended Deloitte market and financial questionnaire summary (PDF, 10.1 Mb) Deloitte’s Paper on Audit Pricing Analysis (PDF, 338 Kb) Deloitte Response to Professor Beatties Literature Review (PDF, 292 Kb)	22.11.11 18.05.12 27.04.12 25.06.12
Department for Business, Innovation and Skills (Richard Carter, Director, Business Environment) (PDF, 9 Kb)	25.02.13
Ernst & Young LLP (PDF, 184 Kb)	22.11.11
Financial Reporting Council (PDF, 393 Kb)	12.12.11
Grant Thornton Grant Thornton UK LLP (PDF, 97 Kb) Comments on PwC Response to Third Party Submissions (PDF, 134 Kb)	22.11.11 14.08.12
Group A firms (PDF, 151 Kb)	29.03.12
KPMG KPMG (PDF, 68 Kb) Response to Professor Beatties Literature Review (PDF, 197 Kb) Submission prior to provisional findings (PDF, 121 Kb)	22.11.11 25.06.12 25.02.13
IG Group submission (PDF, 19 Kb)	20.04.12
Laing, Andrew (PDF, 892 Kb)	25.02.13
Mazars Mazars LLP (PDF, 39 Kb) Response to PwC comments on 3rd party submission (PDF, 99 Kb)	28.11.11 25.02.13
Oxera Oxera investor survey report (on behalf of BDO and Grant Thornton) (PDF, 112 Kb) Oxera comments on PWC's Profitability Analysis paper (on behalf of BDO and Grant Thornton) (PDF, 38 Kb) Oxera entry profitability analysis (XLSM, 37 Kb) Oxera entry profitability of a mid tier audit firm (PDF, 38 Kb) Comments on KPMG profitability assessment (on behalf of BDO and Grant Thornton) (PDF, 35 Kb) Comments on PwC econometric analysis (on behalf of BDO and Grant Thornton) (PDF, 163 Kb)	14.08.12 24.09.12 23.10.12 23.10.12 25.02.13
Potts, Keith (PDF, 24 Kb)	23.08.12
PwC PricewaterhouseCoopers LLP (PDF, 838 Kb) PwC Response to Professor Beatties Literature Review (PDF, 15 Kb) Response to Third Party Submissions (less redacted version) (PDF, 237 Kb) Observations on the Assessment of Profitability (PDF, 473 Kb) Working papers submission (PDF, 189 Kb) Working papers submission – Annex 1 (PDF, 27 Kb) Working papers submission – Annex 2 (PDF, 66 Kb) Working papers submission – Annex 3 (PDF, 76 Kb)	22.11.11 25.06.12 14.08.12 14.08.12 25.02.13
Schwartz, Jeremy (PDF, 9 Kb) Annex: Was It Market Power or Sarbanes-Oxley? An Analysis Using the Workhorse Audit Fee Model and Panel Data Techniques (PDF, 265 Kb)	09.12.11
Shearer, Tony (PDF, 62 Kb)	20.04.12
Stuttard, Sir John - Master of the Worshipful Company of Chartered Accountants in England & Wales (PDF, 25 Kb)	20.04.12
The Hundred Group of Finance Directors (PDF, 151 Kb)	20.04.12
Universities Superannuation Scheme (PDF, 662 Kb)	18.05.12