Finance and Constitution Committee

Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Murdo Fraser (Mid Scotland and Fife) (Con)

Committee members

*Dr Alasdair Allan (Na h-Eileanan an Iar) (SNP)

*Tom Arthur (Renfrewshire South) (SNP)

*Jackie Baillie (Dumbarton) (Lab)

*Alexander Burnett (Aberdeenshire West) (Con)

*Angela Constance (Almond Valley) (SNP)

*Patrick Harvie (Glasgow) (Green)

*Dean Lockhart (Mid Scotland and Fife) (Con)

*John Mason (Glasgow Shettleston) (SNP)

*Alex Rowley (Mid Scotland and Fife) (Lab)

Committee substitutes

John Finnie (Highlands and Islands) (Green)

Rhoda Grant (Highlands and Islands) (Lab)

Gillian Martin (Aberdeenshire East) (SNP)

Adam Tomkins (Glasgow) (Con)

The following also participated:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

John Cullinane (Chartered Institute of Taxation)

Councillor Gail Macgregor (Convention of Scottish Local Authorities)

Eileen Rowand (Chartered Institute of Public Finance and Accountancy)

Mark Taylor (Audit Scotland)

Clerk to the committee

James Johnston