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We follow all of the applicable standards from the international standards of auditing (ISAs), and from the International Organisation of Supreme Audit Institutions (INTOSAI). We comply with the Code of audit practice and related guidance.
We follow all of the applicable standards from the international standards of auditing (ISAs), and from the International Organisation of Supreme Audit Institutions (INTOSAI). We comply with the Code of audit practice and related guidance.
It has been the limit since 2004. The code of practice for terriers says that, in pretty much all circumstances, only one dog should be used, and Lord Bonomy recommended that.
We welcome the role of the EHRC in producing codes of practice and guidance for public bodies in Scotland to help them to navigate their statutory obligations under the 2010 act.
However, in her response to the committee’s report, the cabinet secretary said that, as the code would not be mandatory, there was no need for a lot of scrutiny of the code.
In accordance with section 3 of the “Code of Conduct for Members of the Scottish Parliament”, I invite Michelle Ballantyne to declare any interests that are relevant to the committee’s remit.
Mr Harvie is right: our standing orders, our code of conduct and Presiding Officer’s guidance all emphasise the importance of courtesy and respect being shown by members to one another at all times.
CIPFA points to existing tools like the Green Book, Public Sector Accounting Standards Board guidance, or CIPFA's own Prudential Code as all being relevant to such an analysis.
Committee reports
Date published:
24 February 2026
The Policy Note concludes:
The regulations set out that care home providers are required to take into account the supporting code of practice that will be published under section 78E of the Public Services Reform (Scotland) Act 2010 when carrying out the duties set out in these regulations.