Protecting the public purse

2013/14 work programme and scales of fees

Following consultation, the work programme and fee scales for the audit of the accounts for 2013/14 have been confirmed for local government, fire, police and health bodies.

Past and present information about the audit of ‘small bodies’ can be found on our dedicated small bodies fees page.

Scale fees

The Commission has made significant fee reductions since the announcement, in August 2010, of its impending closure. From 2012/13, we reduced audit and indicative certification fees by 40 per cent, as a combined result of our bulk purchasing power and internal efficiency savings. We expect to review the scales of fees each year, with the intention that the reductions introduced from 2012/13 will apply going forward.

Work programme

Local government bodies

Work Programme and Scales of Fees 2013/14: local government and police bodies

This document sets out the work the Commission plans to undertake at local government, fire and police audited bodies during 2013/14, with the associated scale audit fees.

Health bodies

Work Programme and Scales of Fees 2013/14: Health bodies

This document sets out the work the Commission plans to undertake at NHS trusts and clinical commissioning groups, with the associated scale audit fees.

Consultation feedback

Under section 7 of the Audit Commission Act 1998, the Commission has a statutory duty to prescribe scales of fees for the audit of accounts. Before doing so, it consults audited bodies, their representative associations, key national stakeholders and the accountancy profession. Once the Commission has prescribed a scale of fees, the applicable fee becomes payable by the body.

We invited responses to the consultation from 657 audited bodies and other stakeholders. The consultation began on 10 December 2012, and closed on 8 February 2013. We consulted the Department of Health and the NHS Commissioning Board on the audit fees for CCGs.

We received only 17 responses (2.6 per cent) to the consultation. The responses comprised:

  • 3 from health bodies (1 from an NHS trust and 2 from shadow CCGs);
  • 11 from local government bodies, including 4 from police and crime commissioners; and
  • 3 from national stakeholders.

Most responses to our consultation welcomed the Commission’s proposal not to make change to scale fees or the work programme. The low level of responses suggests that stakeholders are content that we have maintained our commitment to lock in fee reductions and inflation-proof scale fees.

Audit fee comparator tool

This tool assists audited bodies to compare their audit fees against similar bodies.

You can select a body and choose other bodies to compare with to view information or download data.

Variations in audit fees reflect the appointed auditors’ assessments of the work they need to carry out to meet their statutory and professional responsibilities, based on their assessment of audit risks.

Audit fee comparator tool