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Audit exempt?

Got a niggling memory that audit rules not quite the same as size rules

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Three individual cos - all small for last few years and current year and will probably be in the future.  On their own - no audit needed
Become a group in 2019 and will breach small group limits (net and gross calcs). 
I know you need two years in a size bracket before you have to move to the next one, so I am detemining that year 1 of the group can be treated as small.   
I'd initially concluded that this meant no audit is required for year 1 (ignore comparatives point for year 2, as we might be able to reduce group size) but have a niggling memory that audit criteria is slightly different to group/co size and is perhaps only based on current year data?  Haven't had to look at one of these for a number of years. 
I've tried to look at various guidance and still not 100% sure.   

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By andrew1211
29th May 2019 11:19

They now match the size criteria rules

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