Audit fee scale (November 2026)
Following consultation, the fee scale will apply for the audit work to be undertaken by appointed auditors on the 2026/27 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.
Under local audit regulations the 2026/27 fee scale must be published before 1 December 2026 and cannot be amended after that date. We will assess any subsequent changes in national requirements or local circumstances relating to the 2026/27 audits as fee variations.
We will publish the 2026/27 directory of auditors and scale fees for opted-in bodies on our website by 30 November 2026.