There has been mention of FORS telephone audits recently. The term “telephone audit” can be taken several ways. If you fail your audit on something like missing evidence or a missing document, the follow up to that audit may be conducted by phone and email. So you may have a conversation with FORS about what is required, then you submit the evidence by email. It’s a sensible solution and saves an auditor coming to look at a piece of paper, and saves you another audit fee.