Convener

*Iain Smith (North East Fife) (LD)

Deputy convener

*Rob Gibson (Highlands and Islands) (SNP)

Committee members

*Ms Wendy Alexander (Paisley North) (Lab)

*Gavin Brown (Lothians) (Con)

*Christopher Harvie (Mid Scotland and Fife) (SNP)

*Marilyn Livingstone (Kirkcaldy) (Lab)

*Lewis Macdonald (Aberdeen Central) (Lab)

*Stuart McMillan (West of Scotland) (SNP)

Committee substitutes

*Nigel Don (North East Scotland) (SNP)

*Alex Johnstone (North East Scotland) (Con)

*Jeremy Purvis (Tweeddale, Ettrick and Lauderdale) (LD)

*David Whitton (Strathkelvin and Bearsden) (Lab)

The following also participated:

Bruce Cartwright (Institute of Chartered Accountants of Scotland)

Iain Coke (Institute of Chartered Accountants in England and Wales)

Richard J Hunter (Fitch Ratings)

Richard Martin (Association of Chartered Certified Accountants)

Stuart Paul

Angus Tulloch

David Wood (Institute of Chartered Accountants of Scotland)