Smaller practices in profile

Sara L. Carter, M. Ram

Research output: Book/ReportOther report


This report presents the results of survey of ACCA members in smaller practices. Comparisons are made between the profiles of white and ethnic minority owned practices; the opportunity was also taken to elicit members' views on the proposals to raise the audit exemption threshold. In total, 1,586 usable questionnaire responses were received from a postal survey, a response rate of just over 40%. Qualitative interviews with 20 ethnic minority members in independent practice were also undertaken.
Original languageEnglish
Place of PublicationLondon, UK
Number of pages62
Publication statusPublished - 2001


  • accountancy
  • small business
  • audit exemption threshold
  • small company audit
  • fee income
  • relationship marketing
  • questionnaire response
  • ethnic minorities


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