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Last updated: 17 October 2023

Scottish Canals TS to PAC 16 Oct 2023

As you are aware, Transport Scotland and Scottish Canals have distinct accountable officer functions. Professional judgements are exercised by the executive team at Scottish Canals, and it is not Transport Scotland’s role as sponsors to interfere in operational matters such as the publication of an NDPB’s annual accounts or decisions around its accounting policies.
Official Report Meeting date: 5 March 2025

Public Audit Committee 05 March 2025

There is a differential, and we obviously take into account that range of factors. Those are the things that are known, and they are taken into account.
Last updated: 15 April 2024

Judicial Factors Bill summary of call for views

It considered there was a 'watering down' of the level of legal and accountancy knowledge required for the roles of the Accountant and the Depute Accountant.
Official Report Meeting date: 10 November 2021

Meeting of the Parliament (Hybrid) 10 November 2021

We did all that despite no consequential funding coming from the United Kingdom Government, because there was a pay freeze south of the border.Public Sector (Consolidated Accounts) Public Sector (Consolidated Accounts) To ask the Scottish Government when it will produce consolidated accounts for the whole public sector in Scotland.
Last updated: 7 January 2025

Chamber_Minutes_20241217

Act 1993 and Section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 Ferguson Marine (Port Glasgow) Holdings Limited Annual Report and Financial Statements 31 March 2024 (SG/2024/314) laid under Section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 Scottish Land Commission, Annual Report and Accounts 2023-2024 (SG/2024/312) laid under Section 20(2)(c) of the Land Reform (Scotland) Act 2016 and Section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 Royal Botanic Garden Edinburgh Annual Report and Accounts 2023/24 (SG/2024/291) laid under section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 Scotland's Census 2022: General Report December 2024 (SG/2024/296) laid under Section 4 (1) of the Census Act 1920 Published by the Scottish Parliamentary Corporate Body All documents are available on For information on the Scottish Parliament contact the Scottish Parliament website at: Public Information on: Telephone: 0131 348 5000 or 0800 092 7500 www.parliament.scot/documents Email: [email protected] Live chat on parliament.scot You can write to us in any language or contact us using the Text Relay service or in British Sign Language through contactScotland-BSL. © Parliamentary copyright.
Last updated: 5 December 2023

SPBill40FMS062023accessible

For instance, where there is an annual requirement to submit accounts, there is a charge on the factory estate for fees payable to the Accountant for auditing each set of accounts.
Last updated: 19 December 2024

CabSecTransportSRH SRT and CSL Annual Report Accounts 17 December 2024

Statement of Accounting Policies 1.1 Basis of Accounting The Group and SRH accounts are prepared in accordance with an Accounts Direction issued by the Scottish Ministers under Section 19 (4) of the Public Finance and Accountability (Scotland) Act 2000.
Last updated: 14 November 2023

Minute 9 September 2020

Item 6: Annual Report and Accounts AAB(SEPT20)01 – SPCB Annual Audit Report and Accounts 2019/20 6.1.
Official Report Meeting date: 19 September 2024

Meeting of the Parliament 19 September 2024

The bill sets out that the accountant should be “appropriately qualified or experienced in law and accounting.”
Official Report Meeting date: 29 November 2023

Economy and Fair Work Committee 29 November 2023

We have increased the threshold for bank accounts, so that change would bring earnings in line with bank accounts.

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