Convener

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

Deputy convener

*Dennis Robertson (Aberdeenshire West) (SNP)

Committee members

*Marco Biagi (Edinburgh Central) (SNP)

*Chic Brodie (South Scotland) (SNP)

*Alison Johnstone (Lothian) (Green)

*Mike MacKenzie (Highlands and Islands) (SNP)

*Hanzala Malik (Glasgow) (Lab)

*Mark McDonald (Aberdeen Donside)

*Margaret McDougall (West Scotland) (Lab)

The following also participated:

Eileen Blackburn (R3)

Chris Boyland (Accountant in Bankruptcy)

Graham Fisher (Scottish Government Legal Directorate)

Nicholas Grier (Adviser)

David Hill (Institute of Chartered Accountants of Scotland)

Claire Orr (Accountant in Bankruptcy)

John Swinney (Cabinet Secretary for Finance, Employment and Sustainable Growth)

Clerk to the committee

Stephen Imrie