Choosing an external quality assessment provider is not simply about meeting a professional requirement. A well-run EQA can give an organisation a clearer, independent view of how its internal audit function performs, where its approach is working and where there is room to improve.
Across the UK, EQA services are delivered by large professional services firms, specialist internal audit consultancies and independent assessment providers. Their experience, assessment methods and sector knowledge can vary considerably, so the right choice will depend on the organisation and the scope of the review.
This guide brings together a selection of companies providing EQA services in the UK. It is not a ranking. The aim is to explain who the providers are, the types of organisations they support and the main areas covered by their external quality assessment work.
Acumon
Acumon is a UK firm of chartered accountants and registered auditors providing External Quality Assessment services to internal audit functions, companies, charities, regulated organisations, and international corporate groups.
The firm works with organisations ranging from growing owner-managed businesses and charities through to larger corporate groups and regulated entities. EQA engagements provide an independent review of internal audit quality, effectiveness, methodology, governance, reporting, and alignment with recognised professional standards.
Acumon holds a Public Interest Entity (PIE) audit licence, allowing the firm to work with listed companies and other entities subject to enhanced regulatory oversight in the United Kingdom. This regulatory background supports EQA work for organisations operating within demanding governance, assurance, and compliance environments.
In addition to its UK audit registration, Acumon holds audit licences in several international financial centres, including the Cayman Islands, British Virgin Islands (BVI), Jersey, and Isle of Man. These licences support the firm’s work with international corporate groups whose internal audit and assurance arrangements extend across several jurisdictions.
International group structures frequently combine UK operating companies with offshore holding entities, particularly in sectors such as investment management, technology, energy, and international trade. Reviewing internal audit quality across these structures requires an understanding of cross-border governance, group reporting lines, risk ownership, regulatory expectations, and assurance coordination.
Acumon works with internal audit teams, finance leaders, audit committees, and boards to assess whether internal audit arrangements are properly designed, consistently applied, and delivering clear value to the organisation. The assessment also identifies weaknesses in methodology, documentation, reporting, quality assurance, and governance oversight.
EQA Capabilities:
Acumon provides External Quality Assessment services across a wide range of organisational structures and sectors.
These include:
- UK limited companies and corporate groups
- Public Interest Entities (PIEs) and regulated organisations
- UK subsidiaries of international groups
- charities and not-for-profit organisations
- owner-managed businesses developing formal internal audit arrangements
- offshore holding companies and investment vehicles
EQA engagements are led by senior assurance professionals who remain directly involved throughout the review. The work examines both documented internal audit frameworks and how those frameworks operate across planning, fieldwork, reporting, follow-up, and communication with senior stakeholders.
Regulatory Licences and Registrations:
Acumon holds several audit registrations that support its work with organisations operating across multiple jurisdictions and under different regulatory frameworks.
These include:
- UK statutory audit registration
- Public Interest Entity (PIE) audit licence
- Jersey audit licence
- Isle of Man audit licence
- Cayman Islands audit licence
- British Virgin Islands audit licence
These registrations give the firm experience of working within regulated assurance environments and supporting groups that include entities in both the UK and key international financial centres.
Core Services:
Alongside External Quality Assessments, Acumon provides services focused on internal audit effectiveness, governance, risk management, and control improvement.
These include:
- statutory external audit
- group and subsidiary audits
- Public Interest Entity (PIE) audits
- charity and not-for-profit audit
- audit of international group structures
- internal audit and governance reviews
- risk management and compliance support
EQA work is delivered alongside discussions with internal audit leaders, management, audit committees, and boards regarding the role, independence, resources, performance, and strategic direction of the internal audit function.
Organisations seek an External Quality Assessment when they need independent evidence that their internal audit activity conforms to recognised standards and performs effectively. An assessment also gives boards and audit committees a clearer view of whether internal audit work addresses the organisation’s principal risks and provides reliable assurance.
Acumon works with organisations that are:
- approaching their first statutory audit
- preparing for external investment
- expanding into international markets
- operating within corporate group structures
Early preparation for an EQA helps internal audit teams organise supporting evidence, review their methodology, address documentation gaps, and confirm that reporting and quality assurance processes reflect professional expectations.
Contact Information:
- Website: acumon.com
- Phone: 020 8567 3451
- E-mail: mail@acumon.com
- Address: 1-2 Craven Road, Ealing, London, W5 2UA, UK
BDO
BDO is a UK accountancy and business advisory firm providing audit, tax, deals, consulting, risk and outsourcing services. Within their internal audit work, they carry out external quality assessments, strategic reviews and gap analysis against the Global Internal Audit Standards, examining how audit functions are structured, governed and delivered.
Their reviews look at areas such as audit planning, methodology, reporting, stakeholder expectations, skills and quality improvement arrangements. They work with organisations that want an independent view of current performance, along with practical recommendations for strengthening the internal audit function.
Key Highlights:
- UK accountancy and business advisory firm
- Strong focus on entrepreneurial and mid-market organisations
- Operations across the UK and Ireland
- Member of the BDO International network
- Work structured around quality, accountability and regulatory standards
Services:
- Audit and assurance
- Tax
- Deals and transaction advice
- Consulting
- Risk services
- Outsourcing
Contact Information:
- Website: www.bdo.co.uk
- Phone: 0151 237 4500
- Address: 5 Temple Square, Temple Street, Liverpool, L2 5RH, United Kingdom
- LinkedIn: www.linkedin.com/company/bdo-llp
- Instagram: www.instagram.com/bdo_uk
KPMG
KPMG is a professional services firm working across internal audit, enterprise risk management and regulatory assurance. Their external quality assessment work reviews internal audit functions against professional standards, established practice and the expectations of boards, audit committees and senior management.
They also use benchmarking and wider quality assurance work to examine how the function compares with peers and where its processes need to develop. The review may cover strategy, governance, methodology, technology, skills, reporting and quality improvement, with findings translated into practical actions for the internal audit team.
Key Highlights:
- End-to-end internal audit capability
- Combination of sector, risk and technology expertise
- Independent assurance across financial and non-financial risks
- Outsourced and co-sourced delivery models
- Work spanning governance, controls and regulatory compliance
Services:
- Internal audit strategy and design
- Internal audit outsourcing and co-sourcing
- Enterprise risk management
- Contract compliance and assurance
- Major project risk and assurance
- Regulatory compliance reviews
- Climate and sustainability assurance
- Continuous assurance
Contact Information:
- Website: kpmg.com
- Phone: +44 (0)161 246 4000
- Address: The Plaza, 100 Old Hall St, Liverpool L3 9QJ
- Twitter: x.com/kpmguk
- Facebook: www.facebook.com/KPMG
- LinkedIn: www.linkedin.com/company/kpmg-uk
Deloitte
Deloitte is a UK professional services firm providing audit, assurance, consulting, risk and technology services. Their external quality assessments examine whether an internal audit function conforms with professional requirements and whether its structure, methodology and delivery remain effective for the organisation.
The work goes beyond reviewing audit files alone. Their teams assess governance, planning, reporting, stakeholder relationships, resourcing, technology and quality improvement arrangements, drawing on wider expertise in risk, cyber, data and regulation where those areas form part of the audit function’s remit.
Key Highlights:
- Broad UK audit and professional services practice
- Formal focus on ethics, integrity and professional quality
- Multidisciplinary teams across business and technology
- Part of an international network of independent member firms
- Experience with complex and regulated work
Services:
- Audit
- Assurance
- Risk, regulatory and forensic services
- Cyber
- Engineering, AI and data
- Business process solutions
- Strategy and transactions
- Tax
- Legal services
- Human capital consulting
Contact Information:
- Website: www.deloitte.com
- Address: 1 New Street Square, London EC4A 3HQ, United Kingdom
- Phone: +44 020 7936 3000
- Facebook: www.facebook.com/deloitteuk
- Twitter: x.com/deloitteuk
- LinkedIn: www.linkedin.com/company/deloitte
Grant Thornton
Grant Thornton is an audit, tax and advisory firm with a dedicated internal audit and business risk practice. Their external quality assessment work reviews internal audit functions against professional standards, looking at how well the function is governed, how consistently it delivers its work and whether its approach reflects the organisation’s current risks.
Their teams examine audit strategy, planning, methodology, reporting, stakeholder engagement, resources and quality assurance arrangements. The final review sets out areas of conformance, weaknesses that need attention and practical steps for improving the function’s effectiveness.
Key Highlights:
- UK audit, tax and advisory firm
- Senior-led approach to client work
- Use of technology alongside professional judgement
- Access to an international member-firm network
- Broad advisory and risk expertise
Services:
- Audit and assurance
- Business risk services
- Consulting
- Cyber
- Deals
- ESG
- Financial services advisory
- Forensics and investigations
- Government and public sector advice
- Restructuring
- Tax
Contact Information:
- Website: www.grantthornton.co.uk
- Phone: +44 (0)151 224 7200
- Address: Royal Liver Building Liverpool L3 1PS
- LinkedIn: www.linkedin.com/company/grant-thornton-uk
- Instagram: www.instagram.com/gt_trainees
Protiviti
Protiviti is a consulting firm specialising in internal audit, risk, compliance, technology and business processes. Their independent external quality assessments review internal audit functions against professional standards, examining whether governance, methodology, delivery and reporting arrangements are working as intended.
The assessment considers both formal conformance and the practical performance of the function. Their teams review audit planning, stakeholder relationships, skills, technology, quality assurance and operating practices, then provide recommendations aimed at improving internal audit effectiveness and longer-term development.
Key Highlights:
- Specialist internal audit and risk consulting practice
- Work across governance, technology and operations
- Tailored multidisciplinary project teams
- Combination of consulting and managed solutions
- International network of offices and member firms
Services:
- Internal audit
- Governance and risk consulting
- Regulatory compliance
- Technology consulting
- Business process improvement
- Data and analytics
- Finance consulting
- Managed solutions
- Transaction support
Contact Information:
- Website: www.protiviti.com
- Phone: +44.20.7930.8808
- Address: The Shard, 32 London Bridge St, London SE1 9SG, United Kingdom
- Facebook: www.facebook.com/Protiviti
- Twitter: x.com/ProtivitiUK
- LinkedIn: www.linkedin.com/company/protiviti-uk-
- Instagram: www.instagram.com/protiviti.uk
Forvis Mazars
Forvis Mazars provide external quality assessments of IT internal audit functions, reviewing how technology risks, controls and assurance work are handled across the audit process. Their work examines whether the function is properly structured, follows recognised internal audit standards and provides clear coverage of areas such as cyber risk, systems governance, data and technology change.
Their teams assess audit methodology, planning, reporting, skills and stakeholder engagement, alongside the quality of individual IT audit assignments. The review combines technical analysis with discussion across the organisation, producing an independent view of current performance and the practical improvements needed within the IT internal audit function.
Key Highlights:
- Integrated audit and assurance practice
- Work with regional, national and international organisations
- Consistent tools and engagement methodologies
- Independent review and assurance capability
- Sector experience across private, public and regulated organisations
Services:
- Financial audit
- Corporate reporting
- Independent assurance and reviews
- Training services
- Consulting
- Sustainability
- Financial advisory
- Accounting and outsourcing
Contact Information:
- Website: www.forvismazars.com
- Phone: +44(0) 161 238 9200
- Address: One St Peters Square, Manchester, M2 3DE, United Kingdom
- Twitter: x.com/ForvisMazarsUK
- LinkedIn: www.linkedin.com/company/forvis-mazars-in-the-uk
- Instagram: www.instagram.com/forvismazarsuk
Validera
Validera provides internal audit, assurance and governance services to private sector and not-for-profit organisations. They take a practical approach to reviewing control environments, looking at how governance, risk and compliance arrangements operate in day-to-day practice rather than treating them as separate exercises.
Their work includes external quality assessments alongside internal audit, external audit, grant audit and technology assurance. They also advise on risk management, governance, compliance, supply chains and process improvement, with services shaped around the organisation's existing controls and future plans.
Key Highlights:
- Independent audit and governance practice
- Work across private and not-for-profit sectors
- External quality assessment capability
- Coverage of operational and technology-related controls
- Independent member of DFK UK & Ireland
Services:
- External quality assessments
- Internal audit
- External audit
- Grant audit
- Attestations
- IT assurance
- Cyber reviews
- Data privacy
- Governance and compliance
- Risk management
- Process improvement
- Fraud awareness and investigation
Contact Information:
- Website: www.validera.co.uk
- Phone: 01543 212 523
- E-mail: hello@validera.co.uk
- Address: Unit 3 Crompton Court, Attwood Road, Burntwood, Staffordshire, WS7 3GG
- Facebook: www.facebook.com/people/Validera/61567305219658
- LinkedIn: www.linkedin.com/company/hwca-validera
- Instagram: www.instagram.com/validerauk
BHBi
BHBi are internal audit specialists providing external quality assessment reviews under the standards governing the internal audit profession. They work with Littlechild & Haley on EQA engagements and use experienced Chartered Internal Auditors to carry out reviews of internal audit functions and working practices.
Their methodology combines document review, stakeholder feedback and direct involvement from internal audit staff and senior audit leaders. Assessments are conducted against the International Professional Practices Framework and relevant public sector standards, with findings presented through a formal report and practical recommendations.
Key Highlights:
- Specialist internal audit consultancy
- Reviews carried out by senior internal audit professionals
- Assessments against professional internal audit standards
- Stakeholder-based review methodology
- Confidentiality managed through non-disclosure agreements
Services:
- Full external quality assessment reviews
- Reviews against the IPPF
- Reviews against public sector internal audit standards
- Stakeholder interviews and feedback
- Internal audit performance reviews
- Improvement recommendations
- Assessment reporting
- Internal audit training
Contact Information:
- Website: www.bhbi.co.uk
- Phone: 07906 972147
- E-mail: info@bhbi.co.uk
- Address: Sophia House, 28 Cathedral Road, Cardiff, CF11 9LJ
- Facebook: www.facebook.com/bhbiconsult
- Twitter: x.com/BHBi_Consult
- LinkedIn: www.linkedin.com/company/bhbi-consultancy-ltd
Littlechild & Haley
Littlechild & Haley are an internal audit and risk consultancy working across assurance, governance, internal controls and technology risk. Their external quality assessments examine how an internal audit function operates, how its work is received by stakeholders and how closely it follows the Global Internal Audit Standards and any relevant sector requirements.
They build stakeholder discussion into the review rather than relying only on policies and audit files. The assessment looks at both conformance and performance, including the efficiency of the function, the quality of its work and the practical changes needed to strengthen future delivery.
Key Highlights:
- Independent review of internal audit functions
- Assessments aligned with Global Internal Audit Standards
- Stakeholder consultation built into the process
- Focus on both compliance and operational performance
- Broader expertise in governance, risk and controls
Services:
- External quality assessments
- Internal audit
- Risk management
- Internal control framework diagnostics
- Corporate governance and compliance
- IT and cyber audit
- Assurance mapping
- ESG audits
- Coaching and mentoring
- Fractional head of audit services
Contact Information:
- Website: www.littlechildhaley.co.uk
- Phone: 029 2252 0571
- E-mail: info@littlechildhaley.co.uk
- Address: 33 Cathedral Road, Cardiff, CF11 9HB
- LinkedIn: www.linkedin.com/company/littlechildhaley
Intisaa Associates
Intisaa Associates provide internal audit, quality assessment, risk and advisory services through a multi-skilled team of auditors and advisers. They design each engagement around the organisation's structure, objectives and risk profile, with audit programmes written specifically for the work rather than taken from a standard template.
Their quality assessment work covers full external quality assessments and independent reviews of internal self-assessments. They assess conformance with global internal audit standards, share examples of stronger practice and report findings through workshops, presentations and written feedback for audit teams and other stakeholders.
Key Highlights:
- Bespoke internal audit programmes
- Full EQA and self-assessment review options
- Knowledge of global internal audit standards
- Workshop and presentation-based reporting
- Combined audit, risk and technology expertise
Services:
- External quality assessments
- Internal audit
- Review of internal self-assessments
- Risk management
- Cyber and technology audit
- Digital maturity assessments
- Programme assurance
- Rapid organisational assessments
- Staff augmentation
- Governance reviews
- Training and workshops
Contact Information:
- Website: www.intisaa.co.uk
- Phone: +44 (0) 7876884133
- E-mail: info@intisaa.co.uk
- Address: Sterling House, 97 Lichfield Street, Tamworth, B79 7QF
HillAudit
HillAudit provides internal audit, risk management and training services across the UK, with a particular focus on public sector organisations. Their team brings together auditors and consultants with experience in governance, assurance, professional standards and different ways of organising internal audit work.
Their external quality assessment service includes gap analysis, full EQA reviews and self-assessment with independent validation. They also prepare teams for assessment through training, review audit strategies and assurance maps, and examine whether working practices reflect the current Global Internal Audit Standards.
Key Highlights:
- Public sector audit and risk experience
- Team of experienced EQA assessors
- Several external assessment formats
- Training linked to professional standards
- Practical focus on governance and audit delivery
Services:
- Full external quality assessments
- Gap analysis
- Self-assessment with independent validation
- EQA preparation training
- Internal audit delivery
- Assurance mapping
- Audit strategy development
- Risk management training
- Audit committee effectiveness reviews
- Independent investigations
Contact Information:
- Website: hillauditltd.co.uk
- Phone: 07595 711087
- E-mail: info@hillauditltd.co.uk
Conclusion
Choosing an EQA provider usually comes down to more than finding a firm that understands the standards. Organisations also need to look at how the assessment will be carried out, who will lead it, how much stakeholder input is included and whether the final report will offer practical direction rather than a simple compliance result.
Some providers take a broad audit and assurance approach, while others work almost entirely with internal audit teams. That difference matters. A large organisation with a complex risk structure may need access to wider technical expertise, whereas a smaller or public sector team may place more value on a focused review, direct senior involvement and a straightforward assessment process.
This guide brings those differences into one place. It gives organisations a clearer view of how UK providers work, the types of EQA services they offer and the wider experience sitting behind each team. That makes it easier to compare options on substance, ask better questions before appointing a provider and choose an assessment approach that suits the internal audit function as it actually operates.