Audit Fees set by SAAA to 2026/2027

19th of September, 2024

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Audit Fees

The following fees have been determined by SAAA following consultation for the Audit
 

Scales of fees for smaller authorities are based on bands of annual income or expenditure, whichever is the higher. This means that the fees are broadly proportionate to the public funds involved and the ability of each authority to pay.

Table 1 sets out the scales of audit fees for smaller authorities that complete their Annual Returns fully and accurately within the required timescales, and provide the necessary supporting information and any explanations sought.

Note that an authority with neither income nor expenditure exceeding £25,000 that is not able to certify that it is an exempt authority as it does not meet the qualifying criteria, or if the authority wishes to have a limited assurance review by the external auditor, then the fee payable will be £210.

Authorities with neither income nor expenditure exceeding £200,000 will be subject to basic limited assurance audit review. Authorities with either income or expenditure exceeding £200,000 will be subject to intermediate limited assurance audit review.

Scale of fees may be subject to review during the period.

Scales of Audit Fees

Income/Expenditure Band (£)		Fee for Limited Assurance Review (£)
0 - 25,000		0
		(if a Certificate of Exemption is submitted)
25,001 - 50,000		210
100,001 - 200,000		420
300,001 - 400,000		840
500,001 - 750,000		1,365
1,000,001 - 2,000,000		2,100
3,000,001 - 4,000,000		2,940
5,000,001 - 6,500,000		3,780

 

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