*Colin Beattie (Midlothian North and Musselburgh) (SNP)
* Attended
Michelle Borland (Audit Scotland)
Stephen Boyle (Auditor General for Scotland)
Keith Brown (Clackmannanshire and Dunblane) (SNP) (Committee Substitute)
Mark MacPherson (Audit Scotland)
Nicola Wright (Deloitte LLP)
Katrina Venters