The German car brand have already started to work on their power unit for 2026, and are due to take over from the current Sauber-owned F1 team.
Sauber have recently begun a two-year holding phase as Stake F1, after rebranding from the Alfa Romeo name at the start of 2024.
Audi's involvement in the sport in 2026 was all but confirmed, when it was revealed that they would be completing a 100% buying of Sauber shares, representing a complete takeover.
Now, Gazzetta are reporting that the takeover has already begun, with a plan agreed with the current majority shareholder to start the transition.
Former McLaren team principal Andreas Seidl is overseeing the transition, as CEO of the Sauber motorsport group, and will be frantically working to piece together a team ahead of the 2026 season.
Valtteri Bottas has already been pretty bullish about his chances of staying with the team into their Audi era, while the other seat is up for grabs with the likes of Carlos Sainz being touted over current driver Zhou Guanyu.