Background and problem: Since the abolition of the audit obligation for small limited companies in 2010, non obligated companies can decide for themselves whether they want to hire an auditor or not. The majority of these companies opt out of audit due to high audit costs, auditbut approximately 3040 percent of these companies still want to be audited even though they are not covered by the audit obligation. The government's ongoing investigation into the possible reintroduction of the law from 2010 makes it even more interestin g and contributes to our wanting to investigate the motives behind the voluntary audit of these companies. Aim: The purpose of this study is to describe and analyze whether and why a selection of companies in the study with loyalty systems that are not sub ject to audit duty choose to hire an auditor. Questions: 1. 2. Are there companies among the sample in this study that choose to engage the auditor without being subject to audit duty? Why do small limited companies with loyalty systems that are not subject to choose to engage the auditor? Method: audit duty The study is based on a quantitative method with a deductive approach. The method is based on primary data collected through a questionnaire survey in which 68 nonsmall limited companies par auditobligated ticipated. The collected data was then analyzed using various statistical models. Results and conclusion: The study's results show that 73 procent of respondents choose voluntary audit. The motives that, according to the study's empirical analysis, may lie behind this decision are the company's development, the company's profitability, the auditor's advice and the auditor's insurance. This result cannot be generalized.