Audit fee scale (November 2025)
PSAA will publish the 2025/26 audit fee scale by 28 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 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 local audit regulations the 2025/26 fee scale must be published before 1 December 2025 and cannot be amended after that date. We will assess any subsequent changes in national requirements or local circumstances relating to the 2025/26 audits as 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
PSAA is consulting on the proposed fee scale for 2025/26 audits.
We welcome comments from bodies and other stakeholders on the proposals outlined in the consultation on setting the fee scale for 2025/26 audits of opted-in bodies. The closing date for comments is 5pm on Monday 13 October 2025.
We are holding a webinar for opted-in bodies on Thursday 2 October from 2pm to 3.00pm. The aim of the webinar is to explain the elements of the proposed 2025/26 fee scale, and to provide the opportunity for you to ask questions which may inform your response to the consultation.
We are pleased that CIPFA has taken up our invitation to cover CIPFA/LASAAC’s consultation on 2026/27 Code of Practice on Local Authority Financial Reporting UK in the first part of the webinar. We will pass on any questions on that consultation either submitted in advance or on the day to our CIPFA colleagues.
If you are a s151 Officer or an Audit Committee Chair (or equivalent) and have not received your invitation please contact us to find out how to register.
Our Board will consider consultation responses carefully before publishing the final 2025/26 fee scale on our website by 28 November 2025.
Following consultation, the fee scale will apply for the audit work to be undertaken by appointed auditors on 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.
We have published our information paper for 2024/25 audits with the consultation. The information paper sets out our assessment of the impact on fees of changes in standards and provides information on how bodies and auditors can work together to mitigate the amount of additional audit work needed.