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Scottish Commission for Public Audit (SCPA)

The Scottish Commission for Public Audit (SCPA) is made up of 5 Members of the Scottish Parliament. The SCPA is not a parliament committee.

The Commission is responsible for:

looking at Audit Scotland's proposals for the use of resources and spend, then reporting on them to the Parliament
appointing a qualified person to audit the accounts of Audit Scotland
presenting and publishing a copy of Audit Scotland’s accounts and the auditor's report on them
appointing 3 of the 5 members of Audit Scotland under terms and conditions agreed by the SCPA
appointing 1 of these 3 members to be the chair of Audit Scotland

It was set up under the Public Finance and Accountability (Scotland) Act 2000 (Section 12).

Written agreement between SCPA and Audit Scotland

Work of the Scottish Commission for Public Audit

SCPA reports

SCPA reports in Session 7 will be published here once available.

Quality of Public Audit in Scotland

Quality of Public Audit in Scotland reports will be published here once available.

Audit Scotland Annual Report and Accounts

Audit Scotland Reports and Accounts in Session 7 will be published here once available.

Audit Scotland Budget Proposals

Audit Scotland Budget Proposals in Session 7 will be published here once available.

Correspondence

No Correspondence Available

Official Reports

Official Reports of meetings

Scottish Commission for Public Audit

Meeting date: 11 December 2025

Decision on Taking Business in Private, Audit Scotland Budget Proposal 2026-27

Scottish Commission for Public Audit

Meeting date: 23 June 2025

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor’s Report on the Accounts, “Quality of public audit in Scotland: Annual report 2024/25”

Scottish Commission for Public Audit

Meeting date: 18 December 2024

Decision on Taking Business in Private, Audit Scotland Budget Proposal 2025-26

Scottish Commission for Public Audit

Meeting date: 24 June 2024

Interests, Deputy Chair, Audit Scotland Annual Report and Accounts for the Year to 31 March 2024, “Quality of public audit in Scotland: Annual report 2023/24”

Scottish Commission for Public Audit

Meeting date: 11 December 2023

Decision on Taking Business in Private, Audit Scotland Budget Proposal 2024-25

Scottish Commission for Public Audit

Meeting date: 28 June 2023

Decision on Taking Business in Private, Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Scottish Commission for Public Audit

Meeting date: 14 December 2022

Decision on Taking Business in Private, Audit Scotland Spring Budget Revision 2022-23, Audit Scotland Budget Proposal 2023-24

Meeting of the Commission

Meeting date: 22 June 2022

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts