We have published our information paper with the 2026/27 fee scale consultation.
We prepared our information paper for 2025/26 audits to provide information to audited bodies on changes to auditing and accounting standards and outline the impact that they might have on audit fees. This is intended to support discussions between bodies and auditors on fee variations for 2025/26 audits and provide more context for the 2026/27 scale fee consultation. It also provides information on how audited bodies can work to mitigate against additional audit fees.