Finally, the SPCB found that Mr Matheson failed to abide by the MSPs’ expenses policy, amounting to a breach of section 7.3 of the code. In reaching a view on the question of whether to recommend a sanction, the committee invited Mr Matheson to make both written and in-person representations, and it decided to consider those in private, as it would usually do in considering a report from the Ethical Standards Commissioner at stage 3 of the complaints process that is set out in the guidance on the code of conduct.