Scottish Commission for Public Audit

The Scottish Commission for Public Audit is not formally a parliamentary committee. The Commission was established under Section 12 of the 

Public Finance and Accountability (Scotland) Act 2000  and is made up of 5 MSPs.

The main areas of responsibility of the Commission are to:

  • (a) examine Audit Scotland's proposals for the use of resources and expenditure and report on them to the Parliament;
  • (b) appoint a qualified person to audit the accounts of Audit Scotland;
  • (c) lay before the Parliament and pubWlish a copy of Audit Scotland’s accounts and the auditor's report on them;
  • (d) appoint three of the five members of Audit Scotland on such terms and conditions as the SCPA determines  
  • (e) appoint one of these three members to preside at meetings of Audit Scotland.

Written Agreement between the SCPA and Audit Scotland on the Budget Process


The Commission received the following correspondence from Audit Scotland.

Other information

The following links are also pertinent to the work of the Commission:

Contact the Scottish Commission for Public Audit

Secretary: Stephen Herbert  


0131 348 5205

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