Mu Phàrlamaid na h-Alba

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

Next meeting

The Scottish Commission for Public Audit usually meets in June and December each year.

Find out more about previous meetings

Get in touch

If you want to get in touch, you can contact the secretary Claire Menzies.

Address: The Scottish Parliament, Edinburgh, EH99 1SP

Phone: 0131 348 5248

Post-d: scpa@parliament.scot

X (previously known as Twitter): @scotparl

Work of the Scottish Commission for Public Audit

SCPA reports

Audit Scotland Budget proposal for 2022/23

Audit Scotland Budget proposal for 2023/24

Audit Scotland Budget Proposal for 2024/25

Audit Scotland Budget Proposal for 2025/26

Audit Scotland Budget Proposal for 2026/27

Quality of Public Audit in Scotland

Quality of public audit in Scotland Annual Report 2021/22 (577KB, pdf) posted 11 August 2023

Quality of public audit in Scotland Annual Report 2022/23 (620KB, pdf) posted 11 August 2023

Quality of public audit in Scotland Annual Report 2023/24 (446KB, pdf) posted 27 June 2024

Accessibility

We aim to make sure all PDFs are fully accessible. However, when documents are sent to us by an external organisation this is not always possible. If you need this document provided in an alternative format, please contact the secretary of the SCPA. Further information can be found in our accessibility statement.