Next steps
This briefing supports discussions between bodies and auditors about fee variations for additional audit work in 2025/26.
Bodies and auditors should discuss likely additional work early, agree the evidence required and keep a clear record of its cause and extent.
We adjust scale fees where evidence shows a substantial and ongoing change in the work required. Our aim is to incorporate recurring audit requirements into the fee scale so that each body’s scale fee reflects its current audit needs.
We will use evidence from completed audits and fee variation submissions to decide whether recurring requirements should be incorporated into future fee scales.
We welcome questions or feedback on this briefing. Please contact workandfeesconsultation@psaa.co.uk