Actually Audicare will perform 2 brake flushes as long as you haven't exceeded either the 45k mi service or the 5 yr time limit. Changing brake fluid is relatively easy if you know what you're doing and have the right tools, don't recommend it for the first time DIY. I don't know what Audi charges but my local European service garage charges $75 plus fluids (fluids range from $12 -30 depending on what you choose). The flush is bc brake fluid is hydroscopic, it absorbes water/humidity, which can corrode internal working parts. 2 yr flush is a pretty conservative (safe) period for a performance oriented street car, most will say 24- 30 mo or 30k mi which ever comes first. BMW used to require 2 yr flushes but since they are now covering the maintenance they dropped the requirement....brake fluid hasn't changed, so its purely economics on their part. I do mine every 24-30 months.
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