My organisation’s income and expenditure falls below 2025/26 £875 million threshold but is being charged a fee for additional procedures resulting from being a Major Local Audit (MLA)

If your organisation is not an MLA in 2025/26 then a fee should not be charged as long as you do not also administer a pension fund that is an MLA. The MLA definition applies to the accounts of local authorities that administer pension funds, thus in this case a fee would be charged. Under the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014, MLA-relevant authorities include those maintaining a pension fund with either more than 20,000 members or gross assets exceeding £1,000 million.