The cost of bank lending for small and medium-sized companies in the UK has risen since the end of last year.
The Institute of Chartered Accountants in England and Wales (ICAEW) says many small businesses are unable to borrow from banks because their lending criteria are too restrictive.
Businesses have seen rise in fees, such as those levied for arranging an overdraft and a restriction of overdrafts. The ICAEW's findings were published in its latest business confidence monitor, put together with Grant Thornton.
"Before the recession, banks were lending to businesses they probably shouldn't have been lending to and they were guilty of probably being rather exuberant in their lending," said Michael Izza, the chief executive of ICAEW.
"Now banks are being a little more choosy about who they lend to. They're also charging more money, they're making sure that the lending they do make to businesses, they can make money on. They've been getting their balance sheets in order for the last year or so."
Last week, the government set up a task force involving the major banks and key government departments to examine whether banks are making life too tough for SMEs.
David Cameron, George Osborne and Vince Cable have all stated publivly in recent weeks about the need for banks to increase lending to small companies.
In a Sunday Times interview, Mr Cable said: "We are very worried about the behaviour of the banks. The banks are not acting in the national interest. I don't think they get it."
Another report - from the National Association of Commercial Finance Brokers (NACFB) - reveals the extent to which bank lending has declined. In the mid-2000s nearly £20bn was being borrowed, but this figure has dropped to just over £7bn.
Banks are claiming that they have seen a decrease in demand for lending from small firms as they concentrate on paying back existing loans and balancing their balance sheets.
