Principal bodies fees 2015/16 to 2017/18
Under the transitional arrangements, PSAA was responsible for setting up scales of fees, and charging fees, for the audit of accounts of relevant bodies.
Information on scale fees prior to 2015/16 is available on the National Archives website.
Small bodies fees 2012/13 to 2016/17
The Audit Commission has approved the scales of audit fees for small bodies subject to limited assurance review. The Commission secured significant reductions in the cost of limited assurance review at small bodies, fixed for five years from 2012/13 to 2016/17.
The Commission was able to reduce fees by an overall total of 30 per cent for small bodies and extended the band exempting bodies from scale fee. This band now includes all bodies with income or expenditure of up to £10,000 (previously £1,000). This means that just under 4,500 small bodies (approximately 50 per cent) do not now have to pay a scale fee. The Commission reduced the fee scale for other small bodies, based on the fee scales applicable for 2011/12.