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It is positive for taxpayers to be able to see their tax position, and rolling out personal accounts will improve efficiency because people who set up an account can update their address.
However, the committee may consider that the Scottish ministers might have provided a more adequate explanation to the Presiding Officer of why it was not possible properly to respect the laying requirements in making the instrument.Do members have any comments?
The process for the 2019-20 consolidated accounts did not conclude until December 2020, and the whole public sector accounts cannot happen until after those accounts are complete and audited.
Committee reports
Date published:
12 December 2025
This year, as part of its focus on accountability, the Committee returned to look at the issues and themes that have emerged over the course of its work on human rights budgeting this session.
The Policy Memorandum states that "Qualifications Scotland must have a strong, legislative mechanism that provides a means for strengthened accountability and transparency"1Scottish Government. (2024, June 4).
ICAS believe that the current regime is working well on a voluntary basis and do not see the need for 'disproportionate and unnecessary'1Institute of Chartered Accountants. (2024). ICAS Paper for Economy and Fair Work Committee.