Source · Scottish Parliament Committees · Scottish Commission for Public Audit

Legacy Report of the Scottish Commission for Public Audit, Session 6

SP Paper 1110 Published 25 March 2026 Past Index review point

The Index reviews reports after 60 days without a recorded response. This is not a statutory deadline.

Recommendations & conclusions
7 items (7 recs)
Report number
2nd Report, 2026 (Session 6)
Scottish Government response

No response recorded yet. There is no statutory deadline for a Scottish Government response.

Recommendations & Conclusions

7 items

Audit Modernisation Project

1 Recommendation

The SCPA recommends that its successor Commission continues to monito r the progress and costs associated with Audit Scotland’s Audit Modernisation Project.

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Future Public Audit Model

2 Recommendation

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.

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Appointment of Auditors for Audit Scotland

3 Recommendation

The SCPA draws its successor Commission’s attention to its role in the procurement process to appoint a new auditor for Audit Scotland.

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Audit Scotland Chair and Board members

4 Recommendation

The SCPA draws its successor Commission’s attention to the above recent appointments.

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5 Recommendation

The SCPA recommends that its successor Commission explores options to avoid a similar issue arising in the future, including amending the relevant legislation.

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Informal meetings

6 Recommendation

The SCPA found these informal meetings to be helpful and informative and recommends that its successor Commission continues to hold them where useful.

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Business planning days

7 Recommendation

The SCPA found the informal Business Planning Days useful and recommends that its successor Commission continues to hold them where useful.

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