Audit fee scale (November 2025)
PSAA will publish the 2025/26 audit fee scale by 30 November 2025.
The fee scale will apply for the audit work to be undertaken by appointed auditors in respect of the 2025/26 financial statements at relevant principal authorities that have opted into PSAA’s national auditor appointment arrangements for the period 2023/24 to 2027/28.
Auditors will undertake their work under the requirements of the Code of Audit Practice and supporting guidance published by the National Audit Office on behalf of the Comptroller and Auditor General, the financial reporting requirements set out in the Code of Practice on Local Authority Accounting published by CIPFA LASAAC, and the professional standards applicable to auditors’ work.
Auditors collect audit fees on behalf of PSAA, and fees must be paid by opted in bodies following our determination in line with our role as appointing person.
Under the Local Audit (Appointing Person) Regulations, the 2025/26 fee scale must be published before 1 December 2025 and cannot be amended after that date. Any subsequent changes in national requirements or local circumstances relating to the 2025/26 audits will be the subject of fee variations.
The 2025/26 directory of auditors and scale fees for opted-in bodies will be published in November 2025.
Consultation on the 2025/26 audit fee scale
The consultation on the 2025/26 audit fee scale for opted-in local government, fire, police and other bodies will be launched in September 2025.
We welcome comments from opted-in bodies and other stakeholders on the proposals outlined in the consultation on setting the fee scale for 2025/26 audits of opted-in bodies.
Our Board will consider consultation responses carefully before publishing the final 2025/26 fee scale on our website by 30 November 2025.