Item 4: Finance Office: SPCB Annual Report and Accounts 2021/22 AAB(SEP22)01 - SPCB Annual Report and Accounts 2021/22 4.1 Lis Craig introduced the report and highlighted the main changes to the draft already provided to AAB Members for comment and feedback. 4.2 The AAB endorsed the Annual Report and Accounts and recommended these to the SPCB and David McGill and the Chief Executive/Clerk, as the SPCB’s Principal Accountable Officer. 2 I tem 5: Audit Scotland AAB(SEP22)02 - ISA 580: Letter of Representation 5.1 Mark Taylor introduced the letter explaining its purpose and the requirement for this to be signed by the Principal Accountable Officer in accordance with auditing standards.