Minutes: 18 September 2026

1. Declaration of interests:

Members were invited to declare any relevant interests.

Jenni Minto had no relevant interest to declare but stated she was a former Member of the Institute of Chartered Accountants.

Kate Nevens had no relevant interests to declare.

Neil Bibby had no relevant interest to declare but stated he was Convener of the Public Audit Committee.

Miles Briggs had no relevant interests to declare but stated he was a Member of the Public Audit Committee.

2. Choice of Chair:

The Commission chose Miles Briggs as Chair.

3. Choice of Deputy Chair:

The Commission chose Jenny Minto as Deputy Chair.

4. Audit Scotland Annual Report and Accounts for the year to 31 March 2026 and Auditors Report:

The Commission took evidence from—

Stephen Boyle, Auditor General for Scotland;

Colin Crosby, Chair of the Board, Vicki Bibby, Chief Operating Officer and Waqas Sanawar, Head of Finance, Audit Scotland;

and then from—

David Jeffcoat, Partner and Jillian So, Manager, TC Group.

5. Quality of Public Audit in Scotland Annual Report 2025/26:

The Commission took evidence from—

Stephen Boyle, Auditor General for Scotland;

Colin Crosby, Chair of the Board, Vicki Bibby, Chief Operating Officer, Waqas Sanawar, Head of Finance and Jonny Steen, Director of Audit Quality and Appointments, Audit Quality and Appointments, Audit Scotland.