The SPCB noted the Report. SPCB Annual Report and Accounts 2022-23 – Paper 57 9. The SPCB approved the 2022-23 Annual Report and Accounts noting that they had been reviewed by the Advisory Audit Board and that Audit Scotland had advised that a clean audit opinion would be given on receipt of the signed accounts. 2 F inancial authorisations – Paper 58 10.