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Another example might arise where there is an abundance of highly trained accountants—I am loth to use the term “forensic accountants”, because I do not really know what it means, unless it is an accountant wearing a white coat and looking at a computer screen—who could offer ...
It is necessary to reflect those adjustments to ensure that the budget is consistent with accounting requirements and with the final outturn that will be reported in our annual accounts.
Yes it is, and, as we develop our approach to coronavirus, we will continue to take particular account of the needs of our rural, remote and island communities.
Item 5 is consideration of the evidence that is heard today on the Period Products (Free Provision) (Scotland) Bill, and item 6 is consideration of the evidence that is heard from the Accounts Commission. Do we agree to take those items in private?
Does the committee agree to take in private agenda item 3, which is consideration of the evidence that we will receive under item 2, on “The 2015/16 audit of the Scottish Government Consolidated Accounts”? Members indicated agreement.
The Bill amends this definition to take into account the possibility of a child being the biological child of two civil partners, and rationalises and simplifies the definition.