Consultation on proposed new system for fee variations (November 2020)

Next steps

We welcome comments from audited bodies and stakeholders on the proposals outlined in this document. The closing date for comments was Tuesday 1 December 2020. Consultation feedback should be made using the survey at:

Please send any questions on this consultation to:

We will take account of the feedback to this consultation in setting out its fee scale proposals for 2021/22 early in 2021.

If you have complaints about the way this consultation has been conducted, these should be sent by email to

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