Additional information for 2022/23 audit fees

The fee variations process

PSAA sets the fee scale annually and publishes the individual scale fee for each opted-in body. If an auditor subsequently considers that substantially more or less work is required to deliver their responsibilities, they can submit a fee variation proposal to PSAA. We consider the reasonableness of the explanations provided by auditors before agreeing to any variation to the scale fee.

Information on PSAA’s fee variation process is available on our website.

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