By George Grinsted, published 7 January 2026
The ongoing debate between the UK’s largest audit firms and the Financial Reporting Council (FRC) over the regulator’s “name and shame” approach highlights a growing focus on audit quality, transparency and professional accountability. As regulatory scrutiny increases, audit firms are under more pressure than ever to demonstrate robust governance, high technical standards and strong ethical cultures. For the UK audit profession, this is not simply a regulatory issue - it is increasingly a people and talent issue.
From a recruitment perspective, we are already seeing firms reassess how they attract and retain audit professionals in a more exposed environment. Hiring managers are prioritising candidates with strong technical judgement, resilience and experience of regulated environments, while also placing greater emphasis on quality control, review processes and professional scepticism. For job seekers, this means that audit roles may involve greater responsibility earlier in their careers, alongside higher expectations around documentation, compliance and communication.
At Sheridan Maine, we advise candidates to view this shift as an opportunity rather than a risk. Professionals who can demonstrate a commitment to audit quality and ethical standards are likely to be in strong demand as firms seek to protect their reputations. For employers, investing in training, supportive leadership and clear career pathways will be essential to attract high-calibre audit talent in an increasingly regulated UK market.
