Consultation on the 2026/27 audit fee scale
PSAA is consulting on the proposed fee scale for 2026/27 audits.
We welcome comments from bodies and other stakeholders on the proposals outlined in the consultation on setting the fee scale for 2026/27 audits of opted-in bodies. The closing date for comments is 5pm on Friday 9 October 2026.
We will hold a webinar for opted-in bodies on Monday 28 September from 2:30pm to 3:30pm. The webinar will explain the elements of the proposed 2026/27 fee scale and offer you the opportunity to ask questions which may inform your response to the consultation. We encourage you to send questions in advance to laqf@psaa.co.uk. The second part of the webinar will provide an update on the development of the LAO and address questions submitted before and during the session.
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 2026/27 fee scale on our website by 30 November 2026.
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 audit 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 applicable professional standards.
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 have published our information paper for 2025/26 audits with the consultation. The information paper provides information to audited bodies on changes to auditing and accounting standards and outlines the impact that they might have on audit fees. This is intended to support discussions between bodies and auditors on fee variations for 2025/26 audits and provide more context for the 2026/27 Scale Fee consultation. It also provides information on how audited bodies can work to mitigate against additional audit fees.
We will publish the 2026/27 directory of auditors and scale fees for opted-in bodies on our website by 30 November 2026.