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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.
Ultimately, along with all public sector bodies in Scotland, assurances about the financial propriety and governance can only be provided by the audit reports prepared by external auditors. Code of Conduct Discussions have been held individually and collectively with all the officeholders about a Code of Conduct.