Additional information for 2021/22 audit fees

Next steps

We hope the information in this briefing is helpful to opted-in bodies and auditors to support discussion of fee variations for additional audit requirements from 2021/22.

Once the ongoing impact of each change in requirements is clear following the relevant implementation period, we will consider proposing national fee variations and, at the earliest opportunity, appropriate adjustments to scale fees. PSAA’s objective is to ensure that fee variations for ongoing audit requirements are included in the fee scale, so that individual scale fees reflect current audit needs.

We welcome questions or feedback on this document – please contact us at

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