Audit Fees 2017/18 and 2018/19

Public Sector Audit Appointments (PSAA) has published its work programme and scale of fees for 2017/18 audits and is consulting on the scale of audit fees for 2018/19.


PSAA has published the work programme and scale fees for the audit of the 2017/18 accounts of principal local government and police bodies, with no changes to the overall work programme and scale fees from those in place in 2016/17. This retains the fee reductions of 55 per cent since 2012/13.  

The audit of the 2017/18 accounts is the final year for the current audit contracts, which were extended for one year under transitional arrangements made by the Department for Communities and Local Government.

PSAA is a not-for-profit company established by the Local Government Association and is making a distribution of surplus funds to principal local government and police bodies of approximately 15 per cent of current annual fees. The distribution is made possible by the transfer of an element of the Audit Commission's retained earnings prior to its closure in March 2015 and by PSAA making further efficiencies since its establishment.

For audits of the accounts from 2018/19, the provisions of the Local Audit and Accountability Act 2014 in relation to local appointment of auditors will apply. The Secretary of State for Communities and Local Government has specified PSAA as the appointing person for principal local government and police bodies, and, in accordance with the Act, PSAA therefore appoints auditors and sets scale audit fees for bodies that have opted into its national scheme. PSAA is consulting on the scale fees for 2018/19 audits, and a fee reduction of 23 per cent across all bodies opting into the national scheme proposed, with the intention of maintaining fee stability in subsequent years.

The 2017/18 work programme and scale fees for individual audited bodies, and the 2018/19 fees consultation are available on the PSAA website.