PSAA reviews fee variation submissions in accordance with the Local Audit (Appointing Person) Regulations. We assess the evidence provided by audit firms, including the reason for the additional or reduced work, the work completed, the hours and staff grades used, and the amount claimed. We consult with bodies, consider their comments and compare similar requests across firms and bodies to ensure a consistent approach before determining any additional fee. Where appropriate, we may request further evidence and will reduce or reject any amount that is not adequately supported.
