We publish an annual fees research and information paper to help bodies understand the main factors likely to affect audit fees and future fee variations. The paper draws on information from firms, approved fee variations, changes in audit requirements and our wider fees research.
The information paper for 2024/25 audits is available on our website.
The paper provides a sector-wide view rather than a forecast for each body. Individual fee variations depend on the risks, evidence and work required for each audit.