Who audits UEFA, FIFA and the Premier League? According to their latest published accounts, UEFA is audited by Deloitte SA, FIFA uses PwC and the Premier League is audited by Deloitte LLP.
Although the names are familiar, the three organisations do not operate under the same structure. UEFA and FIFA are associations based in Switzerland, while the Premier League operates through a company registered in England.
Their auditors therefore work under different laws, accounting frameworks and reporting periods. There is also an important distinction between auditing a competition organiser and auditing the clubs that compete in its tournaments.
Last updated: 14 September 2026.
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1. Who Audits UEFA, FIFA and the Premier League?
| Organisation | External auditor | Latest reporting period | Reporting framework |
|---|---|---|---|
| UEFA | Deloitte SA | Year ended 30 June 2025 | Swiss law and Swiss Standards on Auditing |
| FIFA | PwC | Year ended 31 December 2025 | IFRS and applicable Swiss law |
| Premier League | Deloitte LLP | Year ended 31 July 2025 | UK GAAP and the Companies Act 2006 |
These firms audit the financial statements of the governing bodies or competition organisers. They do not automatically audit every club participating in the Champions League, World Cup or Premier League.
An external audit also differs from an investigation into Financial Fair Play, the Premier League’s Profitability and Sustainability Rules or possible breaches of football regulations.
2. Who Audits UEFA?
UEFA’s latest published financial statements were audited by Deloitte SA, the Swiss member firm of the Deloitte network.
The auditor examined both UEFA’s consolidated financial statements and the separate accounts of the association. The consolidated figures cover UEFA and the entities it controls, including companies involved in the commercial and operational management of European competitions.
Deloitte conducted the audit under Swiss law and Swiss Standards on Auditing. Its report concluded that UEFA’s accounts presented the organisation’s financial position fairly in all material respects.
UEFA’s finances are unusually large and complex for a sporting organisation. Its accounts include media rights, sponsorship income, ticket revenue, payments to participating clubs, solidarity distributions and the costs of staging competitions such as the Champions League and European Championship.
Revenue recognition is particularly important. A broadcaster may sign a multi-season contract, but UEFA cannot simply record the full value of that agreement as income on the day it is signed. Revenue must be assigned to the correct competition and reporting period.
According to UEFA’s 2024/25 financial report, the audit fee for the group was €308,000. UEFA also disclosed €493,000 in non-audit services associated mainly with financial sustainability and club-licensing work.
The disclosure does not by itself indicate a problem. However, audit firms must assess whether providing additional services could threaten their independence and apply safeguards where required.
The full accounts and auditor’s reports are available through UEFA’s official reports and documents page.
3. Who Audits FIFA?
FIFA’s statutory external auditor is PwC, formally PricewaterhouseCoopers AG in Switzerland.
FIFA prepares its consolidated financial statements under International Financial Reporting Standards. Unlike UEFA and the Premier League, it reports on a calendar-year basis, with its latest accounts covering the year ended 31 December 2025.
FIFA’s revenue does not arrive evenly from one year to the next. Its financial cycle is built largely around the men’s World Cup, meaning income from broadcasting, sponsorship, licensing, hospitality and ticket sales rises significantly during tournament years.
The auditor must determine whether that income has been recorded in the correct period. It also examines tournament expenses, development funding, payments to member associations, financial assets, subsidiaries and significant estimates made by FIFA’s management.
PwC’s audit provides reasonable assurance that FIFA’s financial statements are free from material misstatement. It does not mean that the auditor approves every decision made by FIFA or guarantees that every individual transaction has been checked.
FIFA also has an Audit and Compliance Committee. This body reviews financial reporting, risk management and compliance matters, but it does not replace the independent external auditor.
The latest statements and PwC’s report can be found in FIFA’s 2025 financial report.
4. Who Audits the Premier League?
The Premier League’s legal entity is The Football Association Premier League Limited, a private company registered in England under company number 02719699.
Its latest publicly available accounts, covering the year ended 31 July 2025, were audited by Deloitte LLP. Deloitte issued an unmodified opinion, commonly described as a clean audit opinion.
The Premier League prepares its accounts under UK accounting standards, including FRS 102, and the requirements of the Companies Act 2006.
Broadcasting revenue is one of the most important areas of the audit. The league signs domestic and international media agreements covering several seasons, so the auditors must check whether income has been allocated to the correct accounting period.
Other areas include payments distributed to clubs, commercial income, operating expenses, cash balances, liabilities and the financial assumptions used by management.
The Premier League disclosed an external audit fee of £175,000 for the 2024/25 reporting period, compared with £130,000 in the previous year.
Its filings and auditor’s report can be accessed through the Premier League’s Companies House record.
Deloitte audits the league company, not all 20 Premier League clubs. Each club prepares separate accounts and appoints its own auditor. Our guide to which firms audit Premier League clubs explains why Manchester City, Manchester United, Liverpool and the other teams do not necessarily use the same firm as the league.
The same separation exists in Spain. La Liga has its own corporate and regulatory structure, while Real Madrid, Barcelona, Atlético Madrid and the other clubs appoint auditors for their individual accounts. You can see the latest examples in our guide to which firms audit La Liga clubs.
6. What Does a Football Organisation’s Auditor Check?
An external auditor does not simply check whether the final numbers add up. The work normally includes:
- Testing samples of revenue and expenditure.
- Examining broadcasting, sponsorship and licensing contracts.
- Checking cash balances and financial assets.
- Reviewing payments made to clubs and national associations.
- Assessing provisions, liabilities and accounting estimates.
- Confirming that revenue was recorded in the correct period.
- Considering whether the organisation can continue as a going concern.
- Reviewing the financial controls used to reduce errors and fraud risks.
The auditor then gives an opinion on whether the financial statements are materially accurate and prepared under the relevant accounting framework.
The word “materially” matters. Auditors concentrate on errors or omissions large enough to influence the decisions of someone reading the accounts. They use sampling, risk assessments and professional judgement rather than checking every receipt individually.
7. Does a Clean Audit Mean That Nothing Is Wrong?
No. A clean audit opinion means the financial statements are considered free from material misstatement based on the evidence obtained by the auditor.
It does not prove that every payment was sensible, every contract offered good value or every decision was ethically sound. Nor does it guarantee that fraud could never have occurred.
An audit provides reasonable assurance, not absolute assurance. Sophisticated fraud, concealed information or cooperation between several individuals can be difficult to detect through normal audit procedures.
The auditor also does not decide whether UEFA, FIFA or the Premier League has made the right sporting or political decision. Its opinion concerns the financial statements, not the overall popularity or fairness of the organisation’s policies.
8. Is Financial Auditing the Same as FFP or PSR Monitoring?
Financial auditing and football regulation are separate processes.
| Process | Main question |
|---|---|
| External financial audit | Are the financial statements materially accurate? |
| UEFA financial sustainability review | Has a club complied with UEFA’s financial regulations? |
| Premier League financial monitoring | Has a club complied with the league’s financial rules? |
| Internal audit | Are the organisation’s controls and processes working properly? |
| Regulatory or criminal investigation | Has a law or regulation potentially been broken? |
A club can therefore receive a clean audit opinion and still face a separate investigation into PSR, UEFA financial sustainability rules or the accuracy of information submitted to a football authority.
The external auditor examines the accounts under accounting and auditing standards. The football regulator applies the rules of the competition.
9. Why Do Deloitte and PwC Appear So Often in Football?
Large football organisations operate across several countries, currencies and legal systems. They manage broadcasting agreements, sponsorship contracts, subsidiaries and payments involving hundreds of clubs or national associations.
Global audit networks such as Deloitte and PwC already have offices and specialist teams in many of those jurisdictions. That makes it easier to coordinate an audit involving several countries and corporate entities.
However, the use of the same brand does not mean that every organisation is audited by the same team. Deloitte SA in Switzerland and Deloitte LLP in the United Kingdom are separate member firms carrying out different engagements.
The same principle applies when an audit network works for several football clubs. Separate engagement teams, independence checks and confidentiality requirements are normally used.
10. Who Audits the Auditors?
Audit firms are themselves subject to professional standards, quality inspections and national regulation.
Deloitte LLP’s work in the United Kingdom falls within the UK audit-regulation system, including oversight by the Financial Reporting Council. Swiss audit firms operate under Swiss legislation and the country’s regulatory framework.
There are also several layers of financial oversight inside each football organisation:
- Management prepares the accounts.
- Finance or audit committees review the reporting process.
- The external auditor examines the financial statements.
- Members, shareholders or congress delegates receive or approve the accounts.
- Where required, the statements are filed with a public authority.
None of these layers can remove every financial or governance risk. Together, however, they make it harder for a major football organisation to operate without independent scrutiny.
UEFA, FIFA and the Premier League may all control valuable competitions, but they are not exempt from financial reporting. Deloitte SA audits UEFA, PwC audits FIFA and Deloitte LLP audits the Premier League company. The clubs beneath them have their own accounts, auditors and regulatory obligations.
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READ MORE:
Which Firms Audit Premier League Clubs? Why Man City Doesn’t Use Big Four Auditors?
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