Recommendation 1
Recommendation (the committee's words)The SCPA recommends that its successor Commission continues to monito r the progress and costs associated with Audit Scotland’s Audit Modernisation Project.
Scottish Parliament committee: Scottish Commission for Public Audit
Legacy Report of the Scottish Commission for Public Audit, Session 6
SP Paper 1110
Report number 2nd Report, 2026 (Session 6)
Published 25 March 2026
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Where it stands
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On the record
- Recommendations and conclusions 7
- Recommendations 7
Recommendations and conclusions
- Recommendation 1Audit Modernisation Project
- Recommendation 2Future Public Audit Model
- Recommendation 3Appointment of Auditors for Audit Scotland
Recommendations and conclusions 7 items
The text is the committee's own. The item numbers and the label of each item as a recommendation or a conclusion are assigned by this site. Each response shown is matched to its theme heading by this site.
Audit Modernisation Project
Future Public Audit Model
Recommendation 2
Recommendation (the committee's words)The SCPA draws its successor Commission’s attention to the issues raised in the response it provided to Audit Scotland on the Future Public Audit Model and suggests that it may wish to monitor how the model works in practice once implemented.
Appointment of Auditors for Audit Scotland
Recommendation 3
Recommendation (the committee's words)The SCPA draws its successor Commission’s attention to its role in the procurement process to appoint a new auditor for Audit Scotland.
Audit Scotland Chair and Board members
Recommendation 4
Recommendation (the committee's words)The SCPA draws its successor Commission’s attention to the above recent appointments.
Recommendation 5
Recommendation (the committee's words)The SCPA recommends that its successor Commission explores options to avoid a similar issue arising in the future, including amending the relevant legislation.
Informal meetings
Recommendation 6
Recommendation (the committee's words)The SCPA found these informal meetings to be helpful and informative and recommends that its successor Commission continues to hold them where useful.
Business planning days
Recommendation 7
Recommendation (the committee's words)The SCPA found the informal Business Planning Days useful and recommends that its successor Commission continues to hold them where useful.