N et Zero, Energy and Transport Committee Stephen Boyle Auditor General for Scotland Audit Scotland Jo Armstrong Chair Accounts Commission 3 September 2025 Dear Stephen and Jo Future Public Audit Model Thank you for your 30 June 2025 letter requesting the Committee’s views on the future public audit model and Code of Audit Practice for Scotland. The Committee is not best placed to respond to the more specific questions in the template for views (on limited assurance for smaller public bodies or best value in Local Government for example) so instead respond in a more general sense to highlight themes that may be of interest in developing the future public audit model and Code of Audit Practice for Scotland.