We expect auditors to discuss proposed fee variations with bodies at the earliest opportunity. Wherever possible, the auditor should highlight at the planning stage any additional work that is likely to be needed during the audit, including potential fee implications (although it may not be possible to quantify this until the work is done).
Our fee variation process considers how additional fees have been reported to the body and checking whether or not the audited body has agreed the fee variation proposal, based on the information provided by the auditor. In cases of disagreement, we ask the body to provide a summary of the issues and if possible we arrange a call to discuss the concerns.