Our coverage on audit reform focuses on the legislative proposals, regulatory changes, and industry responses shaping the future of audit in the UK. Accountancy Today reports on government white papers, FRC consultations, and the transition to the new Audit, Reporting and Governance Authority (ARGA), alongside reforms aimed at improving audit quality, accountability, and competition. We analyse the implications for audit firms, corporate boards, and stakeholders across listed and large private companies. Our editorial also explores developments in auditor independence, operational separation, and the potential impact on mid-tier firms. This coverage provides auditors, regulators, and firm leaders with authoritative insight into one of the most significant structural changes facing the profession.