Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Duncan McNeil (Greenock and Inverclyde) (Lab)

Committee members

*Linda Fabiani (East Kilbride) (SNP)

Rob Gibson (Caithness, Sutherland and Ross) (SNP)

*Alex Johnstone (North East Scotland) (Con)

*Alison Johnstone (Lothian) (Green)

Lewis Macdonald (North East Scotland) (Lab)

*Stewart Maxwell (West Scotland) (SNP)

*Mark McDonald (Aberdeen Donside) (SNP)

*Stuart McMillan (West Scotland) (SNP)

Tavish Scott (Shetland Islands) (LD)

The following also participated:

Charlotte Barbour (Institute of Chartered Accountants Scotland)

Steve Couch (PricewaterhouseCoopers)

Bill Kidd (Glasgow Anniesland) (SNP) (Committee Substitute)

Professor Anton Muscatelli

Gwyneth Scholefield (PricewaterhouseCoopers)

Clerk to the committee

Stephen Imrie