Economy, Efficiency and Effectiveness Examination of Audit Scotland Our next item is a follow-up review of a three Es study that was undertaken by HW chartered accountants in 2006. The commission instructed the review earlier this year to find out what progress was being made on Audit Scotland's approach to fees and charges.I extend a warm welcome to Jay Hussain, a partner in HW chartered accountants, who is here to speak to the report and answer any questions that members may have.