The SCPA, while consisting of five MSPs, is not a parliamentary committee but a statutory body established under section 12 of the Public Finance and Accountability (Scotland) Act 2000.
The SCPA’s role is to—
examine Audit Scotland’s proposals for the use of resources and expenditure and report on them to Parliament.
appoint a qualified person to audit the accounts of Audit Scotland.
lay before the Parliament and publish a copy of Audit Scotland’s accounts and the auditor’s report on them.
appoint three of the five members of Audit Scotland’s board on such terms and conditions as the SCPA determines.
appoint one of these three members as chair of Audit Scotland’s board.
designate the Accountable Officer for Audit Scotland.