NAO may charge fees for audits carried out by the Comptroller and Auditor General.

Any fees must be charged in accordance with a scheme prepared by NAO.

The scheme (including any revision) must be approved by the Public Accounts Commission.

The agreement of a Minister of the Crown is required for the charging of a fee if the accounts to be audited are the accounts of a body or other person who acts on behalf of the Crown.

Sub-paragraphs (1) to (4) do not apply in relation to an audit carried out as part of any NAO-approved services.

The Comptroller and Auditor General may charge fees and other amounts in relation to NAO-approved services, but only in accordance with the agreement or other arrangements under which the services are provided.

Fees and other amounts received by the Comptroller and Auditor General must be paid to NAO.

Fees and other amounts received by NAO under this paragraph must be paid into the Consolidated Fund.