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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.
The Commissioner has confirmed his support for this approach and has in turn granted a variation of the Code of Practice for Ministerial Appointments to Public Bodies in Scotland (The Code) which allows for the appointment round to be paused and re-advertised in order that the opportunity may achieve more applicants....
The planning guidance provides appointed auditors with an annual supplement to the Code of Audit Practice. While the Code describes the high-level framework of public audit in Scotland for the whole of the current five-year audit appointments, the planning guidance is of a more operational nature.
The SPCB is invited to consider the above travel and, in accordance with the Code of Conduct, approve the details of the travel and the associated costs above. 2 1 2.