The list of KPIs and payment milestones for 2025/26 audits are set out below.
| KPI | Details for 2025/26 audits | KPI measure |
| KPI_01 | Draft audit plans produced by 30 April 2026 | 100% of audits (where the 2024/25 audit opinion was given by the backstop date) |
| KPI_02 | 50% planned hours delivered by 30 September 2026 | 90% of audits (where the 2024/25 audit opinion was given by the backstop date) |
| KPI_03 | 75% planned hours delivered by 31 October 2026 | 90% of audits (where the 2024/25 audit opinion was given by the backstop date) |
| KPI_04 | 100% planned hours delivered by 31 December 2026 | 90% of audits (where the 2024/25 audit opinion was given by the backstop date) |
| KPI_05 | Where any opinion is unable to be given by the backstop date for whatever reason, written communication with the Audited Body takes place | 100% of audits (to reflect the introduction of a backstop date that removes the publishing date) |
| KPI_06 | Management of objections as per the Code of Audit Practice | 100% of audits |
| KPI_07 | Production of draft Auditors Annual Report by 30 November | 100% of audits |
| Payment milestone | For 2025/26 audits |
1st milestone
| Paid on either prior year draft Auditors Annual Report or Opinion issued, but not before 1 December |
| 2nd milestone | Paid on issue of the Draft Audit Plan |
| 3rd milestone | Paid on 50% planned hours delivered |
| 4th milestone | Paid on 75% planned hours delivered |
