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:
It was set up under the Public Finance and Accountability (Scotland) Act 2000 (Section 12).
The Scottish Commission for Public Audit usually meets in June and December each year.
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
Email: scpa@parliament.scot
X (previously known as Twitter): @scotparl
Members of the Scottish Commission for Public Audit
Chair
Party: Scottish National Party
MSP for: Midlothian North and Musselburgh (Constituency)
Deputy Chair
Party: Scottish Liberal Democrats
MSP for: West Scotland (Region)
Member
Party: Scottish Labour
MSP for: Edinburgh Southern (Constituency)
Member
Party: Scottish Labour
MSP for: Central Scotland (Region)
Member
Party: Scottish Green Party
MSP for: Mid Scotland and Fife (Region)
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
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.
Audit Scotland Annual Report and Accounts 2020/21 (2MB, pdf) posted 11 August 2023
Audit Scotland Annual Report and Accounts 2021/22 (3MB, pdf) posted 11 August 2023
Audit Scotland Annual Report and Accounts 2022/23 (3MB, pdf) posted 11 August 2023
Audit Scotland Annual Report and Accounts 2023/24 (4MB, pdf) posted 27 June 2024
2021/22 Audit Scotland Spring Budget Revision (82KB, pdf) posted 07 January 2022
2022/23 Audit Scotland Budget Proposal (262KB, pdf) posted 07 January 2022
2022/23 Audit Scotland Spring Budget Revision (120KB, pdf) posted 21 December 2022
2023/24 Audit Scotland Budget Proposal (239KB, pdf) posted 21 December 2022
2024/25 Audit Scotland Budget Proposal (218KB, pdf) posted 08 January 2024
2025/26 Audit Scotland Budget Proposal (232KB, pdf) posted 06 December 2024
Audit Modernisation Project: Update from Auditor General for Scotland, March 2025
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland, 21 March 2025
Audit Scotland Budget Proposal 2025/26: Audit Scotland response
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Colin Crosby, Chair of the Board, Audit Scotland, 10 January 2025
Audit Scotland Budget Proposal 2025/26 follow up
Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 19 December 2024
Audit Scotland's Budget Proposal 2025/26
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Colin Crosby, Chair of the Board, Audit Scotland, 28 November 2024
Audit Planning: Guidance for Auditors 2024/25
Correspondence to the Convener of the Public Audit Committee and the Chair of the Scottish Commission for Public Audit from Stephen Boyle, the Auditor General for Scotland, 16 October 2024
Repurpose of Funds: SCPA Response, October 2024
Correspondence from the Chair to Stephen Boyle, Auditor General for Scotland and Accountable Officer of Audit Scotland, 4 October 2024
Repurpose of Funds: Audit Scotland, September 2024
Correspondence to the Chair from Stephen Boyle, Accountable Officer and Auditor General for Scotland and Professor Alan Alexander, Chair of the Board, Audit Scotland, 23 September 2024
Audit Scotland Annual Report 2023/24 follow up information
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair, Audit Scotland, 21 August 2024
Alexander Sloan LLP Follow up, July 2024
Correspondence from the Chair to David Jeffcoat, Partner, Alexander Sloan LLP, 16 July 2024
SCPA follow up to Audit Scotland July 2024
Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 16 July 2024
Audit Scotland: Budget Savings, April 2024
Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair, Audit Scotland, 26 April 2024
Audit Scotland: Repurpose funds, April 2024
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair, Audit Scotland, 10 April 2024
Audit Scotland Scrutiny and Challenge function: February 2024
Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 14 February 2024
National Fraud Initiative: Follow up from Auditor General for Scotland, January 2024
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair of Audit Scotland, 9 January 2024
Audit Scotland Budget Proposal 2024/25 Follow up information from Audit Scotland, December 2023
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair, Audit Scotland, 20 December 2023
Audit Scotland Budget Proposal 2024/25: Follow up by SCPA, December 2023
Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 13 December 2023
Audit Scotland Budget Proposal 2024/25
Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland, 29 November 2023
Correspondence to the Chair from Alexander Sloan, external auditors to Audit Scotland, 13 June 2023
Audit Scotland Budget Proposal 2023/24: Accounts Commission, December 2022
Correspondence to the Chair from Dr William Moyes, Chair, Accounts Commission, 20 December 2022
Audit Scotland Budget Proposal 2023/24: Audit Scotland, December 2022
Correspondence to the Chair from Stephen Boyle, Auditor General for Scotland and Prof Alan Alexander, Chair, Audit Scotland, 20 December 2022
Audit Scotland Budget Proposal 2023/24
Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 15 December 2022
Audit Scotland's Budget Proposal 2023/24
Letter to the Chair from Stephen Boyle, Auditor General for Scotland, 2 December 2022
Audit Scotland's Budget Proposal update
Letter to the Chair from Stephen Boyle, Auditor General for Scotland and Prof Alan Alexander, Chair, Audit Scotland, 4 February 2022
Audit Scotland's Budget Proposal 2022/ 23
Letter to Stephen Boyle, the Auditor General for Scotland from the Chair, 14 January 2022
Audit Scotland Spring Budget Revision 2021/22
Letter from Chair to Convener of Finance and Public Administration Committee, 14 January 2022
Audit Scotland's Spring Budget Revision 2020/21 and Budget Proposal 2022/23
Letter to Chair from the Auditor General for Scotland, 15 December 2021
Audit Scotland Management Contingency update
Letter to the Chair from the Auditor General for Scotland and Chair of Audit Scotland, 8 December 2021
Annual Reports and Accounts: Follow up Information
Letter to the Chair from Stephen Boyle, the Auditor General for Scotland, 4 October 2021
Letter from the Chair to the Auditor General for Scotland, 6 September 2021
Joint letter from the Chair of the Board and the Auditor General for Scotland to the Chair of the SCPA, 25 August 2021
Audit Scotlands Budget Proposal update 2021 22
Meeting date: Wednesday, December 18, 2024
Scottish Commission for Public Audit
Decision on Taking Business in Private, Audit Scotland Budget Proposal 2025-26
Meeting date: Monday, June 24, 2024
Scottish Commission for Public Audit
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”
Meeting date: Monday, December 11, 2023
Scottish Commission for Public Audit
Decision on Taking Business in Private, Audit Scotland Budget Proposal 2024-25
Meeting date: Wednesday, June 28, 2023
Scottish Commission for Public Audit
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
Meeting date: Wednesday, December 14, 2022
Scottish Commission for Public Audit
Decision on Taking Business in Private, Audit Scotland Spring Budget Revision 2022-23, Audit Scotland Budget Proposal 2023-24
Meeting date: Wednesday, June 22, 2022
Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts
Meeting date: Wednesday, December 22, 2021
Scottish Commission for Public Audit
Decision on Taking Business in Private, Audit Scotland Spring Budget Revision 2021-22 Budget Adjustment, Audit Scotland Budget Proposal 2022-23
Meeting date: Wednesday, September 1, 2021
Scottish Commission for Public Audit
Interests, Chair, Deputy Chair, Decision on Taking Business in Private, Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts
Previous session information is held on the archive website.