There are 54,605 results relating to "laying accounts"
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Official Report
Meeting date:
24 January 2023
Equalities, Human Rights and Civil Justice Committee 24 January 2023
Just to come back to your original point about accountability, there is a broader question about where accountability lies in the budget.
Official Report
Meeting date:
31 August 2021
Local Government, Housing and Planning Committee 31 August 2021 [Draft]
The controller of audit, my Audit Scotland colleagues who are here today and I are very much looking forward to answering your questions. Thank you for laying out the Accounts Commission’s perspective.
Last updated:
19 December 2024
TCA Part 2 ACAA
It was forecast to account for 0.6% of Scotland’s total 5 number of job openings between 2022-25. • UK businesses spent an estimated £29.3 billion on accountancy services in 2022. • Provision of accounting services (and the term ‘accountant’) are not statutorily protected in Scotland or the UK.
Committees
Published:
22 November 2021
Scottish Government's Response - Transvaginal Mesh Removal (Cost Reimbursement) Bill - 22 November 2021
In light of the halt placed on the use of transvaginal mesh for Stress Urinary Incontinence and Pelvic Organ Prolapse in September 2018, the then Chief Medical Officer asked each Health Board to nominate an Accountable Officer. These Accountable Officers meet several times per year, and supported the development of t...
Last updated:
9 July 2024
Rural Support Plan 7 June 2024
Reporting Period Rural Support Plan 2026-2030 Amendment ISBN: Laying number: Provided to the Scottish Ministers in pursuance of section 2(4) of the Agriculture and Rural Communities (Scotland) Act 2024 on day month year.
Last updated:
19 November 2024
SPBill40AS062024
P ART 5 5 A CCOUNTANT OF COURT Accountant of Court and Depute Accountant 35 Accountant of Court: appointment, remuneration and fees (1) The Scottish Courts and Tribunals Service (“the SCTS”) may appoint a person to the office of Accountant of Court only if the person is, in the opinion of the SCTS, 10 appropriately qualified or experienced in law and accounting. 1 (1A) The Scottish Ministers— (a) must from time to time review the criteria to be taken into account by the SCTS in appointing a person to the office of Accountant of Court under subsection (1), (b) may, by regulations, change the criteria if the Scottish Ministers consider it 15 appropriate to do so. (1B) Regulations under subsection (1A)— (a) may modify any enactment (including this Act), (b) are subject to the affirmative procedure. (2) Except as provided by any other enactment, the Accountant may not hold any other 20 office. (3) The SCTS may pay the Accountant such remuneration as the SCTS determines for carrying out the role of Accountant, and the Accountant is not entitled to receive any other remuneration in relation to the carrying out of that role. (4) The Accountant must charge a fee for anything done by the Accountant in connection 25 with the Accountant’s functions under this Act. (5) Fees charged under subsection (4) must— (a) be sufficient to cover any outlays reasonably incurred by the Accountant in connection with the Accountant’s functions under this Act, (b) other than fees charged under section 43(2), be met from the factory estate. 30 (6) Any sum received by the Accountant other than as remuneration, including any sum received by virtue of subsection (4), is to be accounted for in such manner as the SCTS may direct. (7) The Accountant may waive the right to recover a particular fee charged by virtue of subsection (4) if satisfied that it is unlikely to be recovered. 35 36 Depute Accountant (1) The SCTS may appoint a Depute Accountant to carry out the functions of the Accountant during any period when the Accountant is unable to do so, on such terms and conditions as the SCTS may determine. 23 Judicial Factors (Scotland) Bill Part 5—Accountant of court (2) A person may be appointed to the office of Depute Accountant only if the person is, in the opinion of the SCTS, appropriately qualified or experienced in law and accounting. (2A) The Scottish Ministers— (a) must from time to time review the criteria to be taken into account by the SCTS 5 in appointing a person to the office of Depute Accountant under subsection (1), (b) may, by regulations, change the criteria if the Scottish Ministers consider it appropriate to do so. (2B) Regulations under subsection (2A)— (a) may modify any enactment (including this Act), 10 (b) are subject to the affirmative procedure. 1 (3) During the period mentioned in subsection (1)— (a) the functions of the Accountant are to be carried out instead by the Depute Accountant, (b) anything that falls to be done in relation to the Accountant falls instead to be done 15 in relation to the Depute Accountant.
Last updated:
10 December 2024
SPBill40BS062024
Audit by Accountant 25 40 Audit by Accountant (1) Where the Accountant receives accounts prepared by a judicial factor by virtue of this Act the Accountant must audit the accounts in accordance with this section. (2) In auditing accounts prepared by a judicial factor the Accountant may— (a) examine such further information in relation to the accounts as the Accountant 30 considers appropriate, (b) if the Accountant considers it necessary or expedient to do, remit the accounts for auditing to such duly qualified persons as the Accountant may select. (3) Where the Accountant remits the accounts for auditing, the Accountant— (a) must supervise the audit, 35 (b) retains responsibility for the accuracy of the audit. (4) When an audit is complete, the Accountant must set out the results in a report and send a copy of the report to the judicial factor. 26 Judicial Factors (Scotland) Bill Part 5—Accountant of court (5) If in the course of the audit the Accountant or the person to whom the accounts have been remitted (as the case may be)— (a) comes to the view that some aspect of the accounts requires to be explained, then the judicial factor must be given an opportunity to provide the explanation before 5 the audit is completed, or (b) makes any correction to the accounts, then the Accountant (or the person), on being required to do so by the judicial factor, must explain the correction and the reason for making it. (6) Any costs incurred in remitting the accounts to a person under subsection (2)(b) are to 10 be met from the factory estate. 1 41 Audit by Accountant: objection and appeal (1) Subject to subsections (2) to (5)— (a) an audit completed in accordance with section 40, (b) the accounts to which the audit relates, and 15 (c) the report on the results of the audit, are conclusive. (2) The judicial factor to whom the report relates may lodge a written objection to the report with the Accountant within the period of 21 days beginning on the day on which the judicial factor receives of the report. 20 (3) The Accountant must consider any objection lodged under subsection (2) and, following that consideration, may— (a) amend the results and report of the audit in order to take account of matters raised in the objection, or (b) dismiss the objection. 25 (4) Where the Accountant dismisses an objection under subsection (3)(b) the judicial factor may require the Accountant to refer the objection for determination by the court which appointed the judicial factor. (5) The determination of the court in relation to an objection referred under subsection (4) is final and is conclusive against both the Accountant and the judicial factor. 30 Annual review 42 Annual review (1) As soon as reasonably practicable following the expiry of each reporting year, the Accountant must publish a review of the Accountant’s activities in relation to the relevant judicial factories in the relevant reporting year. 35 (2) The Scottish Ministers must, by regulations, prescribe— (a) the manner in which the review is to be published, (b) information which must be contained in the review, and (c) the definition of “reporting year” for the purposes of subsection (1). 27 Judicial Factors (Scotland) Bill Part 5—Accountant of court (3) The review may contain such other information as the Accountant considers appropriate. (4) Regulations under subsection (2) are subject to the negative procedure. (5) In this section, “relevant judicial factories” means each judicial factory which subsists at any time during the reporting year, irrespective of whether they came into being 5 before or after the coming into force of this section.
Last updated:
7 May 2025
SPBill67FMS062025accessible
This was followed by crimes against public justice and threatening and abusive behaviour, each accounting for 20% of crimes and offences. 3 8.
Last updated:
7 May 2025
SPBill67FMS062025
This was followed by crimes against public justice and threatening and abusive behaviour, each accounting for 20% of crimes and offences. 3 8.
Official Report
Meeting date:
24 October 2023
Local Government, Housing and Planning Committee 24 October 2023 [Draft]
However, it needs that level of accountability and proper local consultation on how it is spent.
